ACCT 404 Chapter 8 Controls for Information Security Timothy L. Baker‚ CPA‚ CITP‚ CMA Lecturer Certain materials used with permission of Pearson Education‚ Inc. publishing as Prentice Hall and ISACA Chapters 8 through 10 Security (Chapter 8) Access to system and its data is controlled and restricted to legitimate users. Confidentiality (Chapter 9) Sensitive organizational information (e.g.‚ marketing plans‚ trade secrets) is protected from unauthorized disclosure. Privacy (Chapter 9) Personal
Premium Computer security Access control Authentication
Revenue Recognition Fraud: Methods and Reason In today’s corporate arena‚ fraud has taken its seat among the top priorities of those who make policies and set standards. The majority of large-scale fraud is perpetrated by the improper recognition of company revenues and is‚ in practice‚ generally simple. Revenue recognition fraud can be carried out by keeping the books open past the end of the accounting period‚ recording consignment goods as sales‚ improper bill-and-hold transactions‚ failure
Premium Fraud Generally Accepted Accounting Principles Finance
organization to conduct its business in an orderly and efficient manner and also to detect errors‚fraud and theft. It is also a measure to ensure accuracy and completeness of its accounting data and ensure adherence to its policies and plans. Under COSO (the committee of sponsoring organizations of the treadway commission) also defines internal controls as a process‚ effected by an entitys board of directors‚ management‚ and other personnel‚ designed to provide reasonable assurance regarding the acheivement
Premium Internal control
Why were there so many violent pogroms in Russia in the later nineteenth and early twentieth centuries? Contemporary sources on this topic have often pointed to the Russian authorities claiming they incited the violence that was prevalent towards Jews in the later nineteenth and early twentieth centuries. In fact John Doyle Klier claims that “almost without exception secondary sources argue that the tsarist authorities actively planned‚ encouraged or at least welcomed pogroms”.[1] While there
Premium Russian Empire Russia Soviet Union
Eudora Welty’s short story A Worn Path is an interesting‚ the story full of symbolism. It explores some themes through the simple story of an elderly black woman in 1940s Mississippi‚ walking along an arduous path to town to collect medicine for her grandson. Along the way‚ she encounters various obstacles and interactions with others. The main character is Phoenix Jackson‚ and her journey is to get medicine for her sick grandson. The main plot of the story concerns her journey the worn path and
Premium Eudora Welty A Worn Path
ETHICS AND PERFORMANCE: AN ASSESSMENT OF THE IMPACT OF BUSINESS ETHICS ON ORGANISATIONAL PERFORMANCE WITHIN THE FINANCIAL SERVICES INDUSTRY. HSBC HOLDING PLC AS THE CASE STUDY. CONTENTS List of figures and tables ----------------------------------------------------------------------------------4 Executive summary ----------------------------------------------------------------------------------------5 Acknowledgement ------------------------------------------------------------------------------------------6
Premium Ethics Business ethics
Standards IS Audit Standards provide audit professionals a clear idea of the minimum level of acceptable performance essential to discharge their responsibilities effectively. Some of the standards by their year of birth are as follows: o 1994 COSO‚ CoCo o 1996 HIPAA‚ COBIT o 1998 BS 7799 Standard on Auditing (SA) – • • Link to eBook has been given in the Institute study material (ISCA) SA 315 – “Identifying and Assessing the Risk of Material Misstatement Through Understanding
Premium Information Technology Infrastructure Library Information security Capability Maturity Model
References: Cheeseman‚ H. R. (2010). Business law: Legal environment‚ online commerce‚ business ethics‚ and international issues (7th ed.). Upper Saddle River‚ NJ: Prentice Hall. COSO. (2012). Internal Control - Integrated Framework. Retrieved October 28‚ 2012 from http://www.coso.org/documents/Internal%20Control-Integrated%20Framework.pdf Jennings‚ M.M.‚ (2006). Business it’s legal‚ ethical‚ and global environment. Retrieved October
Premium Management Corporation Mass production
php Hunton‚ J.A.‚ Bryant‚ S.M.‚ & Bagranoff‚ N.A. (2004). Core Concepts of Information Technology Auditing. New York‚ New York: Wiley & Sons. O’Brien‚ J.A.‚ & Marakas‚ G.M. (2008). Management Information Systems (8th ed.). Boston‚ MA: McGraw-Hill. COSO. (2010). Fraudulent Financial Reporting . Retrieved from http://www.coso.org/documents/COSOFRAUDSTUDY2010_001.pdf
Premium Auditing Audit Computer software
isaca.org/amtemplate.cfm?section=downloads&template=/contentmanagement/contentdisplay.cfm.contented=34172. (Accessed 21st March 2012). COSO internal control framework (1992) available: http//www.coso.org/publication/executive _summary_intergrated_framework.html COSO Project to Focus on Monitoring of Internal Control‚ Availablehttp://www.coso.org/Publications/COSO%20Monitoring%20GT%20Final%20Release_1.8.07.pdf (Accessed: 12 June 2012). ICEAW. Professional Stage‚ Audit assurance‚ (2007). Ijiri y (1993)
Premium Internal control Internal audit