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General Compute Controls - Coggle Diagram
General Compute Controls
- System Development and Implementation Controls
The objective of this control is to ensure self-developed/purchased system is properly developed,
authorised and meet user’s needs
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- 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.
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- Organisational and Management Controls
The objective of this control: Organisational framework such as segregation of duties (SOD),
supervision and review and virus protection.
Examples of these types of controls include, but are not limited to the following:
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• Top Management should be committed to controls and to implement management controls such as establishing an Internal Audit department;
- Access Controls to Data and Programs
The objective of this control is to prevent unauthorised changes to programs, data, terminals &
files
Programmed access controls include : Terminals, identification of users, authorisation of user etc
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- 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.
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The objective of this control is to ensure installation, development, maintenance of software
packages are authorised and effective
Examples of control include: Database systems, Networks and Processing on microcomputers etc
- Business Continuity Controls
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Application controls
Valid, Accurate and Incomplete
Input controls, Processing controls, Output controls and Masterfile controls
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