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Samenvatting General controls en Application controls

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Uiteenzetting GC en AC in OAT

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  • July 6, 2020
  • 1
  • 2019/2020
  • Summary

1  review

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By: Lemsss • 2 year ago

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12. General controls en application controls  altijd in OAT

Vraag 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

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