TAILIEUCHUNG - Lecture Accounting information systems - Chapter 8: Information systems controls for system reliability (part 1)

Chapter 8, information systems controls for system reliability - Part 1: Information security. This chapter explain how information security affects information systems reliability; describe how a combination of preventive, detective, and corrective controls can be employed to provide reasonable assurance about information security. | Chapter 8 Information Systems Controls for System Reliability— Part 1: Information Security Copyright © 2012 Pearson Education 8-1 Learning Objectives Discuss how the COBIT framework can be used to develop sound internal control over an organization’s information systems. Explain the factors that influence information systems reliability. Describe how a combination of preventive, detective, and corrective controls can be employed to provide reasonable assurance about information security. Copyright © 2012 Pearson Education 8-2 AIS Controls COSO and COSO-ERM address general internal control COBIT addresses information technology internal control Copyright © 2012 Pearson Education 8-3 Information for Management Should Be: Effectiveness Information must be relevant and timely. Efficiency Information must be produced in a cost-effective manner. Confidentiality Sensitive information must be protected from unauthorized disclosure. Integrity Information must be accurate, complete, and valid.

• Kế toán - Kiểm toán
• Accounting information systems
• Hệ thống thông tin kế toán
• Lecture Accounting information systems
• Information security
• Information systems controls
• System reliability
• Accounting information systems
• Lecture Accounting information systems
• Accounting information
• Control information
• Accounting system
• Systems development life cycle
• Systems design
• Value of information
• Business process
• Business process cycles
• Systems development
• Systems analysis
• Information systems
• Auditing computer
• Auditing process
• Privacy controls
• Processing integrity
• Availability controls
• Financial Accounting
• Principles of financial accounting
• Fundamental system principles
• Accounting systems
• Production cycle
• Human resources management
• General ledger
• AIS development strategies
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Enterprise resource planning systems
• ERP systems
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Accounting cycle
• Transaction processing
• Internal control
• Control environment