Control and Accounting Information Systems

Control and Accounting Information Systems

1. Threats of SIA

   • Destruction due to natural disasters and political
   • Errors in software and equipment malfunction
   • Inadvertently Actions
   • Deliberate Actions (Computer Crimes)

2. Thorough review of the concepts of control

   • Internal Control
     • Preventive Control
     • Detective Control
     • Corrective Control
   • Internal Control Structure
     • Wisdom
     • Procedure

3. Research by COSO

   • Achievement of the control objectives
     • Effectiveness and operational Efficiency of the organization
     • The realibility of financial reporting
     • Compliance with applicable laws and regulations
   • Componentsof the COSO control model
     • Control Environment
     • Control Activities
     • Risk Assessment
     • Information and Communication
     • Supervision

4. Research by ISACF

   • Business Goals
   • IT Resources
   • IT Process

5. Factors of Control Environment

   • Commitment to integrity and ethical values
   • Management Philosophy and Operating Style
   • Organizational Structure
   • Auditing Agency Commissioners
   • Method to provide the authority and responsibility
   • Policies and practices in human resources
   • External Influences

6. Control Activities

   • Authorizations Transactions and activities appropriate
   • Separation of duties
     • Otorization
     • Recording
     • Storage
   • Design and use of adequate documents and records
   • Custody of assets and adequate records
   • Independent check on performance

7. 5 Total number of Batch

   • Financial total
   • Hash Total
   • Record Count
   • Line Record
   • Cross-footing balance test

8. Risk Assessment

   • Identification of threats
   • Risk Estimate
   • Exposure Estimate
   • Idetification of control
   • Anticipated costs and benefits
   • Cost-Benefit Effectiveness