AUDITING

PC-BASED
ACCOUNTING
SYSTEMS
PC Systems Risks and Controls

● Operating System Weaknesses

● Weak Access Control
● Inadequate Segregation of Duties
● Multilevel Password Control
● Risk of Theft
● Weak Backup Procedures
● Risk of Virus Infection
 INTERNET
TECHNOLOGY

The ability of the Internet to transmit

information and data through different
servers and systems.
Packet Switching

Mode of data transmission in which a message is broken into a number of

parts which are sent independently, over whatever route is optimum for
each packet, and resembled at the destination

Network switches provide a physical connection for the addressed

packets only fo the duration of the message.
Virtual Private Network

Extends a private network and enable users to send and receive data
across shared or public networks as if their computing devices were
directly connected to the private network.
Extranet

● Password - controlled network for private users rather

than the general public

● Used to provide access between trading partners internal

databases.
World Wide Web

Information system where documents and other Web resources are

identified by Uniform Resource Locator, which may be interlinked by
hypertext and are accessible over the Internet.
Internet Addresses

● Email address
● URL address
● IP address
Protocol
Rules and standards governing the design of
hardware and software that permit users of
network, which different vendors have
manufactured, to communicate and share data.
What functions do
Protocols perform?

● Facilitate the physical connection between the network devices.

● Synchronize the transfer of data between physical devices.
● Provide a basis for error checking and measuring network
performance.
● Promote compatibility among network devices.
● Promote network designs that are flexible, expandable and cost
effective.
Internet Protocols

● File Transfer Protocol

● Mail Protocol
● Security Protocol
● Network News Transfer Protocol
● HTTP and HTTP-NG
● HTML