IT Controls 1-20

• Controls


  Policies, procedures or technical safeguards implemented to prevent problems and protect an organization's assets
• Preventive controls


  • Types of controls that detect problems before they arise
• Controls


  • Address business/operational objectives and address undesired events through prevention, detection, and correction
• Application controls


  • Controls over input, processing, and output functions
• Completeness Checks


  • Ensure records processing from initiation to completion
• Authorization controls


  • Ensure access to the application system by approved business users only
• Planning the Audit


  Understand computerized information system activities and data available for the Audit
• Auditing in a CIS environment

  • Understanding hardware, software, transmission media, and network device (modems, gateways)
• CAATTs


  Tools that the auditors use to search for irregularities from given data and provide more analytical results
• ACL

  Commonly used CAATTS
• ITGCs

  Controls that govern how technology is designed, implemented, and used in an organization