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AIS Overview

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7 views

AIS Overview

Uploaded by

aimansobair2
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PPTX, PDF, TXT or read online on Scribd
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CHAPTER 4:

Internal Controls
and Risks in IT
Systems
amt_ait

Overview of
Internal Controls
for It Systems
Overview of Internal
Controls
for It Systems
• One of the critical functions within IT
systems is the accounting information
system

• IT system are critical for most businesses,


especially when it comes to accounting.

Accounting Information System


– collects, processes, stores, and reports
accounting information.
Importance of Protecting IT system

• IT system can fail or be attacked, which stops work and


causes serious problems.
• As an analogy, when you park your car in a public garage,
you give some thought to whether it is susceptible to
theft or vandalism and take some precautions such as
locking the door or turning on a car alarm.

The Matching of Controls to Risks

• The description of the general and application controls


that should exist in IT systems.
• The type and nature of risks in IT systems.
• The recognition of how these controls can be used to
reduce the risks in IT systems.
General Controls
– apply overall to the IT accounting
system; they are not restricted to any
particular accounting application.

Application controls
– are used specifically in accounting
TYPES OF IT applications to control inputs,
processing, and outputs. Application
CONTROLS controls are intended to ensure that
inputs and processing are accurate
and complete and that outputs are
properly distributed, controlled, and
disposed
TYPES OF IT
CONTROLS
A programmed input check called a validity
check can examine the date and alert the user
to an invalid entry
VALIDITY
CHECK

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