Summary
Samenvatting General controls en Application controls
- Course
- Institution
Uiteenzetting GC en AC in OAT
[Show more]
1 review
By: Lemsss • 2 year ago
Seller
Follow
janssensam99
Reviews received
Content preview
12. General controls en application controls altijd in OATVraag over IT kan apart gevraagd worden of bij het controleplan of AO/IB
IT-beheersmaatregelen (maakt onderdeel uit van de AO/IB):
- Application controls (geautomatiseerde controles in applicaties)
- General controls (moeten waarborgen dat de application controls blijven werken)
Tips voor beantwoording:
- Concreet beschrijven (dus niet alleen type maatregel noemen) dus:
o Goed: geprogrammeerde controle op volledigheid van de ingevoerde velden op het orderformulier
o Fout: volledigheidscontrole
- Gebruik kapstok
- Niet alleen met kreten werken, maar beschrijven hoe ze eruit moeten zien
Application controls drie soorten:
- Volledig geautomatisserd helemaal in software ingebouwd
- Hybride afhankelijk samenwerking tussen mensen en automisering.
- Volledig handmatige controls voorraadlijst en kijken of die bestaat.
Application controls kan zowel preventief als repressief
Logische toegangsbeveiliging preventief
Invoercontroles: preventief
- Volledigheidscontroles
- Validity check
- Field check
- Redundancy check
- Sign check
- Limit check
- Reasonableness check
Verbands- en totaalcontroles repressief
Audit trail repressief
Logging repressief
General controls bijna bij ieder bedrijf hetzelfde. Altijd preventief alleen vooraf doen
Management en organisatie
- Informatie- en automatiseringsbeleid
- Beveiligingsbeleid
Operationeel beheer
- Probleembeheer
- Wijzigingsbeheer
- Logische toegangsbeveiliging
- Procesbeheer
Continuïteit
- Back up en recovery
- Fysieke beveiliging
- Uitwijkmogelijkheden
- Noodstroom
- Brandvrije ruimte
The benefits of buying summaries with Stuvia:
Guaranteed quality through customer reviews
Stuvia customers have reviewed more than 700,000 summaries. This how you know that you are buying the best documents.
Quick and easy check-out
You can quickly pay through credit card or Stuvia-credit for the summaries. There is no membership needed.
Focus on what matters
Your fellow students write the study notes themselves, which is why the documents are always reliable and up-to-date. This ensures you quickly get to the core!
Frequently asked questions
What do I get when I buy this document?
You get a PDF, available immediately after your purchase. The purchased document is accessible anytime, anywhere and indefinitely through your profile.
Satisfaction guarantee: how does it work?
Our satisfaction guarantee ensures that you always find a study document that suits you well. You fill out a form, and our customer service team takes care of the rest.
Who am I buying these notes from?
Stuvia is a marketplace, so you are not buying this document from us, but from seller janssensam99. Stuvia facilitates payment to the seller.
Will I be stuck with a subscription?
No, you only buy these notes for $3.23. You're not tied to anything after your purchase.
Can Stuvia be trusted?
4.6 stars on Google & Trustpilot (+1000 reviews)
73918 documents were sold in the last 30 days
Founded in 2010, the go-to place to buy study notes for 14 years now
Recently viewed by you
