Data is a raw fact. Procedures are required to process data so that it is meaningful to user. Process is collecting data and then transforming/ processing it to create inform...
                                                           Â...
Application software is a collection of programs which address a real-life problem of its  end users. The different types of application software are:  Applicati...
dbms are software which helps in organizing, controlling and using the data. applications access the dams, which accesses the data. dbms help us do various operations on t...
Networking and Communication Systems
In today’s high-speed world, we cannot imagine an information system without an effective communication system. To enable this communication, we need communication network...
Definition: Control are the Policies, procedures, practices and organizational structure that are designed to provide reasonable assurance that business objectives are achieved a...
Based on timing (Auditor’s controls)
Preventive Controls: are controls which are designed to prevent an error, omission or malicious act occurring. Restrict unauthorized entry into the premises. Build ...
These controls are designed to protect information system resources from unauthorized physical access and exposures. These controls should be designed in such a way that it ...
1) Fire Damage: Controls for Environmental Exposures: Installation of both automatic and manual fire alarms Fire suppression system. Manual fire extinguishers Fire...
Logical access controls are implemented to protect the aforesaid resources from the below mentioned exposures: Technical Exposures Technical exposures include unauthorized ...
Classification on the Basis of Audit Function
Managerial Controls Top Management and Information Systems Management Controls: Functions are: Planning – determining the function of the information systems; ...
Information Systems’ Auditing
IS Auditing is defined as the process of attesting objectives: (those of the external auditor) that focus on asset safeguarding, data integrity and management objectives:...
Download