IT Governance, Risk, and Compliance:

SOF

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April 3, 2012  10:01 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VIII



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, ICS, Internal Audit, IT Audit, ITAC, ITGC, SOD, SOF

Jointly, physical and logical security can significantly reduce the risk of irregular and illegal acts. Within this context, superior IT physical security is a major larceny deterrent for certain hardware. For example, bolting a personal computer to a fortified mount minimizes the threat of thief....

March 30, 2012  8:48 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VII



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, ICS, Internal Audit, IT Audit, ITAC, ITGC, SOD, SOF

SOD controls are designed to reduce the opportunities for errors, mistakes, omissions, irregularities, and illegal acts perpetration and concealment. SOD is a primary internal control measure utilized for manual and automated systems. An autonomous function for computer data entry may exist...


March 27, 2012  9:05 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part VI



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, ICS, Internal Audit, IT Audit, ITAC, ITGC, SOD, SOF

Computer usage in information processing systems frequently eliminates generally accepted accounting control principles regarding adequate SOF and SOD. In particular, manual system organization incompatibles are normally reassigned to distinct departments or personnel. Computerized information...


March 23, 2012  8:03 PM

Irregularities and Illegal Acts Agreed-Upon Procedures Assessments – Part V



Posted by: Robert Davis
Certified Information Systems Auditor, Certified Information Technology Professional, Certified Internal Auditor, Certified Internal Controls Auditor, Certified Public Accountant, Computer Forensics, External Audit, Fraud, GCC, Internal Audit, IT Audit, ITAC, ITGC, SOD, SOF

Effective policy, procedure, or directive compliance requires an extensive set of interrelated practices as well as processes. However, organizational policies, procedures, and directives may not incorporate controls or may reflect inadequate controls. Furthermore, organizational policies,...


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