Maintaining Information Security Flashcards
What must a business ensure it protects data from?
Physical Risks and Unauthorised Access.
What are some examples of controls to maintain information security?
Accounting System Access Levels
Security Controls
Integrity Controls
What is meant by Accounting Systems Access Levels?
Passwords to allow authorised employees to access parts of the system.
What is meant by Security Controls?
Security Controls such as firewalls are implemented to protect access from outside the organisation.
What is meant by Data Integrity?
The accuracy and completeness of data that is held and processed by an organisation.
What are meant by Integrity Controls?
An integral part of computer applications, designed to manage and maintain the integrity of data.
What are the 3 types of Integrity Controls?
Input Controls
Processing Controls
Output Controls
What is meant by Input Controls?
They provide reasonable assurance that transactions are complete and authorised before being processed by the system.
What is meant by Processing Controls?
They ensure that data which is entered into the system is processed properly.
What is meant by Output Controls?
They are designed to ensure the integrity of the data that is output from the system.
What is an example of an Input Control?
Sequence checking for invoices or goods received notes
What is an example of a Processing Control?
Matching an invoice to a goods received note
What is an example of a Output Control?
Reconciling data in the system i.e. the sales control account to the sales ledger.
