Internal Controls in

a CIS Environment
Group 4

11:11P
M
Internal Control
- policies and procedures
adopted by a management
to achieve the entity's
specific objective.
Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda

Basic
Components
That Can Be
Identified in a Hardware Software

CIS Environment

People Transmission
Media
Hardware
- refers to the physical elements of a computer. Also referred to as the
machinery or the equipment of the computer.
Ex: Monitor, CPU, mouse etc.

Software
- a set of instructions, data, or programs used to operate a computer and
execute specific tasks. - It’s a generic term used to refer
to applications, scripts, and programs that run on devices.
Ex: operating system, application programs
People
- refers to a person associated with the use of computers in both the hardware
and software.

Transmission Media
- is a communication channel that carries the information from the sender to
the receiver.
 Authenticity Controls

Major classes of Accuracy Control

Control
Completeness Control

Redundancy Control
 Privacy Controls

Major classes of Audit Trail Controls

Control
Existence Controls

Asset Safeguarding
Controls
 Effectiveness Controls
Major classes of
Control
Efficiency Controls
 Authenticity Controls
• Authenticity control are exercised to verify the
identify of the individuals or process involved
in a system
• E.g.: Password control, personal identification
numbers, digital signatures
Accuracy Control

• Accuracy control • Eg.: Program validation

ensure the cheek that a numeric field
correctness of data contains only numeric,
and processes in a overflow checks, control
totals, hash total etc.
system
Completeness Control

• Completeness control attempt to ensure that no data is

missing and that all processing is carried through to
its proper conclusion.

• Eg.: Program validation check, sequence check etc.

Redundancy Control

• Redundancy controls attempts to ensure that a

data is processed only once.

• E.g.: batch cancellation stamp, circulating error

files etc.)
Privacy Controls

• Privacy controls ensure that data is protected from

inadvertent or unauthorised disclosure.
• E.g.: Cryptograph, data compaction, inference control etc.
Audit Trail • Audit trail control ensure traceability of all

Controls events occurred in a system. This record is

needed to answer queries, fulfil statutory
requirements, minimise irregularities, detect
the consequences of error etc.
• Accounting audit trail shows the source and
nature of data and process that update the
database.
• Operations audit trail maintains a record of
attempted or actual resource consumption
within a system.
Existence Controls
• Existence controls attempt to ensure the
ongoing avail ability of all system resources

• E.g.: Database dump and logs for recovery

purposes duplicate hardware, preventive
maintenance, check point and restart control
Asset Safeguarding Controls

• Asset safeguarding control attempt to ensure

that all resources within a system are protected
from destruction or corruption.
• E.g.: Physical barriers, libraries etc.
Effectiveness Controls

• Effectiveness control attempt to ensure that

systems achieve their goals.

• E.g.: monitoring of user satisfaction, post audits,

periodic cost benefit analysis etc.
Efficiency
Controls
• Efficiency controls
attempt to ensure that a
system uses minimum
resources to achieve its
goals.
Consideration of
Control Attributes
by the Auditors

11:11P
M
 • Whether the control is in place 2. Generality versus specificity of the
and is functioning as desired. control with respect to the various types of
errors and irregularities that might occur.

Attributes

Preventive controls
3. Whether the control 4. The number of
acts to prevent, detect or Detective controls components used to execute
correct errors the control.
Corrective controls
Thank you!
Group 4
Balansag, Lorejean
Dael, Jassie Nichole
Saberon, Jessa Mae
Sansan, Reniel
 ation.
Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda • Agenda
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