Ppt Edp.pptx

Weber said (1999) there are fundamental reasons why organizations need to conduct audits as an evaluation and control of the system used by the organization : 

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Organizational Costs of Data Loss Incorrect Decision Making Costs of Computer Abuse Value of Computer Hardware, Software and Personnel High Costs of Computer Error Maintenance of Privacy Controlled Evolution of Computer Use

There are several technique that can do in the internal auditing system information :  Experimental data technique  Parallel processing technique  Joint experiment equipment technique

The main internal controls include: 

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There is adequate separation of duties. There is adequate documentation and records. There is adequate authorization from management. There is adequate control over assets and records. There is an independent assessment of employee performance. The presence of competent employees. There is a job description. There is a good organizational structure with clear lines of authority and responsibility. There is good management (management) with a high level of integrity.

The control component in the management subsystem is as follows:

top management controls  PDE management control  system development controls  Programming management control  Data administration control  Security administration control  Operation control 

While the control components in the computer application subsystem are as follows: 1. boundary controls  2. Input control  3. Communication control  4. Operation control  5. Database control  6. Output control 

ISACA  IASII 

Guide the professional and personal conduct of members of the association and certification holders:

Support the implementation of information system  Perform their duties  Maintain the privacy and confidentiality  Maintain competency in their respective fields  Inform appropriate parties of the results  Support the professional education 