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Computers - Coggle Diagram
Computers
computerised environemt
Network connected systems
hardware
physical mainframe
software
server
online systems
real time
batch process
shadow process
types of networks
local (one builidng)
wide area network
VPN - sensitive data
(banks)
database management systems
collection of data
risks
Data files
transaction file
daily
mastefile
store balances
audit files
audit log >> once of changes (mastefile)
audit trail >> trail
electronic business transactions
EDI >> order processing
order automatically
inventory
EFT
transfer of pmts
VANS
service provider >> maintain data communication
hacking
risks in computerised environment
financial data
access to systems
input documentation
transfer of data
wireless communications & data
staff issues (BBT)
processing
output
management
decision or operational issuess
strategic management of operations
Packages
purchases externally
systems developed in-house
controls & procedures
Service providers
Controls in Computerised Environment
General Controls
achieve objective of internal controls
user controls
programmed controls
7 general controls
system development & implementation controls
System maintenance controls
organisational & management controls
access controls to data & programmes
computer operating controls
system software controls
Business continuity
Application controls
Transaction data
input
processing
masterfile
output
objective
validity
compeletness
accuracy