Management Controls

In: Business and Management

Submitted By amuktharohit
Words 1027
Pages 5
VIU ID: 10000125779
Tummala, Amuktha Reddy
CMP 559 Information Assurance
Instructor: DR. Naren Kodali

Discuss the audit objectives and procedures used to test data management controls.
IT Audit is the process of collecting and evaluating evidence to determine whether a computer System has been designed to maintain data integrity, safeguard assets, allows organizational goals. To be achieved effectively, and uses resources efficiently. Data integrity relates to the accuracy and completeness of information as well as to its validity in accordance with the norms. An effective information system leads the organization to achieve its objectives and an efficient information system uses minimum resources in achieving the required objectives. IT Auditor must know the characteristics of users of the information system and the decision making environment in the audit organisation while evaluating the effectiveness of any system. The potential for material systems error has thereby been greatly increased causing great costs to the organisation, e.g., the highly repetitive nature of many computer applications means that small errors may lead to large losses
Controls in a computer information system reflect the policies, procedures, practices and organizational structures designed to provide reasonable assurance that objectives will be achieved. The controls in a computer system ensure effectiveness and efficiency of operations, reliability of financial reporting and compliance with the rules and regulations. Information system controls are broadly classified into two broad categories: * General Controls * Application controls
General controls include controls over data centre operations, system software acquisition and maintenance, access security, and application system development and maintenance. They…...

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