Flashcards
Skill Category 9 Internal Control & Security
Flashcards do conjunto (18)
- 1COSOCommittee of Sponsoring Organization
- 2Riskprobability that an undesirable event will happen
- 3Threata specific event that may cause a undesirable event to occur
- 4ExposureThe amount of loss that may occur
- 5ControlAnything that will prevent undesirable event from happening
- 6Environmental Processing ControlsMeans in which management uses to manage the organization (Macro)
- 7Transaction Processing ControlsSystem that controls the processing of transactions (Micro)
- 82 Systems within every business application1. System the processes transactions
2. System that controls the transaction processing - 9In transaction controls PDCPreventive, Detective, Corrective Controls
- 10Preventive Controls1. Source-data authorizations
2. Data input
3. Source-data preparation
4. Input validations
5. Controls over processing - 11Detective Controls1. Data transmission
2. Control register
3. Control totals
4. Documentation and testing
5. Output checks - 12Corrective Controls1. Error detection and resubmission
2. Audit trails - 13COSO ERM1. Internal Environment
2. Objective Setting
3. Event Identification
4. Risk Assessment
5. Risk Response
6. Control Activities
7. Info and Communication
8. Monitoring - 14COSO Internal control Framework1. Control Environment
2. Risk Assessment
3. Control Activities
4. Info and Com
5. Monitioring - 15COSO Internal Control Framework
- 16CobiT1. Plan & Organize
2. Acquire & Implement
3. Deliver & Support
4. Monitor - 17Functional Vulnerabilities (Security)1. Input/Output
2. Physical Access
3. IT Operations
4. Test Processes
5. Computer Programs
6. Operating system access & Integrity
7. Impersonation
8. Media - 18Security BaselineSnapshot of security program at a certain time
1. What are we doing about security
2. How effective is security program
Informações
- Descrição
- FlashCards sobre Skill Category 9 Internal Control & Security, criado por Ken Fukuchi em 08-09-2015.
- Criado por
- Ken Fukuchi
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