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ETHICS, FRAUD AND INTERNAL CONTROL (ETHICS (COMPUTER ETHICS The analysis…

- - - - Gender
      - Age
      - Collusion
      - Education
      - Position
    - - Fraudulent Statements
      - Assets Misappropriation
      - Corruption
    - - Opportunity
      - Ethics
      - Situational pressure
- - - - The Control Environmet
      - Risk Assessment
      - Information and Communication
      - Monitoring
      - Control Activities
        
        IT CONTROLS
        
        Input Control
        
        Processing Controls
        
        Batch Controls
        
        Hash total
        
        Run-to-run controls
        
        Audit Trail Controls
        
        Master File Backup Controls
        
        PHYSICAL CONTROLS
        
        Transaction authorization
        
        Segregation of duties
        
        Supervision
        
        Accounting records
        
        Access controls
        
        Verification procedures
    - - Modifying Assumption
        
        Reasonable Assurance
        
        Management Responsible
        
        Methods of Data Processing
        
        Limitation
      - Control Weakness and Risk
        
        Control weaknesses increase the firm's risk to financial loss or injury from the threats
      - The Preventive Detective-Corrective Internal Control Model
        
        Preventive Control
        
        Detective Control
        
        Corrective Control
      - Sarbanes-Oxley and Internal Control
        
        Committee of Sponsoring Organizations of the Treadway Commission (COSO)
    - - Is a back-up technique employed by systems that use sequential master files
    - - Controlling Hard-Copy Output
      - Controlling Digital Output