b)System maintenance controls: ensure changes to system is authorised, meet user’s needs and
made effectively.
c) Access controls to data and programs: prevent unauthorised changes to programs, data, terminals &
files.
d)Computer Operating Controls: o ensure the procedures are applied correctly & consistently during
processing to limit the loss from bad debts and to encourage debtors to pay promptly.
e)System software : ensure installation, development, maintenance of software
packages are authorised and effective
f)Business Continuity Controls:to prevent/limit system interruption (Downtime)
g) Organisational and management controls: Organisational framework such as segregation of duties (SOD),
supervision and review and virus protection.