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10 Cards in this Set
- Front
- Back
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COntrol environment (4) |
managerial philosophy org structure steering committee management control |
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Controls - 6 |
Access Input Output Processing Procedural Documentation |
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Control objectives (7) |
Segregation Validity Authorization Completeness Refects reality Classification Accurate |
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COSO - |
Control environment Risk assessment Control activities Info + communications monitoring |
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COBIT |
Plan / organize Acquire/ implement Deliver/support Monitor/ evaluate |
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Types of computer crimes |
input manip output manip program manip |
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Fraud prevention 4 |
Segregation of duties
Access controls Change control procedures Audit frequently |
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Audit process |
plan control test substantive evidence opinion |
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IT audit |
Physical /environment rv System admin RV Application software rv Network security rv business continuity rv data integrity rv |
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CAAT - can detect |
individual suspect transactions 100% verification fraud patterns |
