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Computer Controls - Coggle Diagram
Computer Controls
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Application Controls
Definition of Application Controls: Controls over input, processing & output of info relating to a specific application to ensure that such information is valid, accurate & complete.
Application controls include both of user & programmed controls
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Definition of User Controls: The controls that the entity has in place over the actual user of the computer system.
Examples of these types of controls include:
i) All new employees are required to attend training on the computer system prior to being granted access to it;
ii) Users need to attend regular training and update sessions to ensure that they have the required level of knowledge to perform their duties effectively
Definition of Programmed Controls: These are the controls that are actually programmed into the system code of the operating system that the entity is using.
These controls are any controls that are programmed into the system by the system developers.
Examples of these types of controls include Access Controls
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General Controls
Definition: General computer controls are those which establish an overall framework of controls for computer activities. They are controls which should be in place before any processing of transactions gets underway and they span across all applications.
Framework
Access Controls to Data and Programs:
The objective of this control is to prevent unauthorised changes to programs, data, terminals & files.
Computer Operating Controls:
The objective of this control is to ensure the procedures are applied correctly & consistently during processing to limit the loss from bad debts and to encourage debtors to pay promptly
Organisational and Management Controls:
The objective of this control: Organisational framework such as segregation of duties (SOD), supervision and review and virus protection.
System Software Controls
The objective of this control is to ensure installation, development, maintenance of software packages are authorised and effective.
System maintenance Controls (Change Controls):
The objective of this control is to ensure changes to system is authorised, meet user’s needs and made effectively.
Business Continuity Controls :
The objective of this control is to prevent/limit system interruption (Downtime)
System Development and Implementations Controls:
The objective of this control is to ensure self-developed/purchased system is properly developed, authorised and meet user’s needs.
i) Self Developed System;
ii) Purchased Package