Segregation of duties in the personal computing environment

Assignment Help Management Information Sys
Reference no: EM13451

Problem 1

Segregation of duties in the personal computing environment:

What role should the HR organization play in this space? Also, what about the culture of the organization and its role in ensuring compliance?

Problem 2

Provide examples (include citations) of how control activities (access control, segregation of duties, transaction authority, supervision, accounting records, for example) have been implemented along with how they have helped or failed to mitigate risks within an organization.

Problem 3

Look at the specifics in the changes made between SAS 70 and SSAE 16. Select a specific change and share your thoughts on whether the change makes an improvement or not. Support your assertion.

Problem 4

Reply to the reading below:

• What is the purpose behind segregation of duties in the personal computing environment?

Special considerations should be taken when auditing the personal computer environment. The challenge arises from the mobility or fluidity attributed to personal computing and the lack of internal control features usually found in larger, enterprise-wide systems. In this context, the general purpose behind segregation of duties (SoD) is to prevent unauthorized access or modification to the operating system(s), applications, or data found in a multi-user computer system by a single individual or party. For example, management can employ different techniques to prevent unauthorized access to a specific resource including the use of hidden files or secret file names, and employing passwords and cryptography (Gupta, 2005). In particular, these controls can be specifically divided into preventive, detective, and corrective. As aforementioned, preventive controls include aspects such as usernames (IDs) and passwords used by all modern operating systems prior to granting access to a particular user. Additional preventive controls may inhibit the same individual from being in charge of developing, maintaining, and running a specific financial software. Detective controls can be achieved by restricting access via physical security measures as well as logical approaches such as detecting inaccurate data being uploaded to a financial application. Corrective controls can be achieved via audit trails and exception reports. If any control weaknesses are found in the SoD process, direct supervision and work reviews should be enforced to counteract the deficiencies.

• Why is inadequate segregation of duties a problem in the personal computing environment?

Without proper SoD, unauthorized access to data and applications can occur in a variety of ways. For example, there is an inherent risk in having a single individual in charge of data processing also possess the ability to change program files. This increases the chances of errors going undetected or, in the worst cases, the potential for concealment and fraud. An employee may also have access to multiple applications that process incompatible transactions. For example, a single individual may be responsible for entering all transaction data, including sales orders, cash receipts, invoices, and disbursements. This degree of authority would be similar, in a manual system, to assigning accounts receivable, accounts payable, cash receipts, cash disbursement, and general ledger responsibility to the same person (Hall, 2011).

Problems 5

Reply to the reading below:

What is the purpose behind segregation of duties in the personal computing environment?

The personal computer (PC) is intended to be used by a single user. The user has individual applications, files, and access to the computer. However, a company could have general PCs available to all employees with applications that store and manipulate customer data, keep inventory, handle accounting functions, access on-line applications, and surf the internet. Separation of duties is a key internal control concept. (Hall, 2011) The purpose of segregation of duties is to minimize incompatible functions. No single person should have control over an entire transaction. For example, the secretary should not have access to accounting information. The accountant shouldn't have access to inventory and customer information. The duties of authorization, custody of assets and record-keeping should be the responsibility of three different people - each trained in that particular duty. Duties are considered to be incompatible if one person can get into the system and hide irregularities while performing day-to-day activities without detection.

Why is inadequate segregation of duties a problem in the personal computing environment?

Many small companies may have access to multiple applications that perform incompatible tasks. For example, one person may be in charge of entering employee and customer information, invoices, payments, and other such transactions. If all of these transactions are performed on a general company PC, the other employees could access the applications and manipulate the data. Also, other employees that are not trained in the applications could inadvertently change information and data on the PC. Without individualized password protection on the PC itself and each application, there is no way to tell who is responsible for any errors that occur.

Reference no: EM13451

Questions Cloud

Relationship to operations practice in the organisation : Evaluate problems in operations and identify approaches to overcoming them. Critically evaluate operating plans and identify areas for improvement. Justify, implement and evaluate changes to operations in line with modern approaches.
A report on financial accounting : This report is specific for a core understanding for Financial Accounting and its relevant factors.
Criteria when making new location decisions : Identify a number of the typical criteria used when making new location decisions
Identifies the cost of computer : identifies the cost of computer components to configure a computer system (including all peripheral devices where needed) for use in one of the following four situations:
Segregation of duties in the personal computing environment : Why is inadequate segregation of duties a problem in the personal computing environment?
Calculate the gasoline savings : How much gasoline do vehicles with the following fuel efficiencies consume in one year? Calculate the gasoline savings, in gallons per year, created by the following two options. Show all your work, and draw boxes around your answers.
Compute the pool rates for the different activities : Complete the schedule to compute the pool rates for the different activities.
Create classes implement java interface : Interface that contains a generic type. Create two classes that implement this interface.
Required to undertake a strategic analysis of organisation : Drawing from your discussion of Question 1, provide a brief analysis of SWOT (Strengths, Weaknesses, Opportunities, and Threats) of the company chosen. Before the brief analysis, discuss what SWOT is and how it is  important.

Reviews

Write a Review

 

Management Information Sys Questions & Answers

  Information technology and the changing fabric

Illustrations of concepts from organizational structure, organizational power and politics and organizational culture.

  Research proposal on cloud computing

The usage and influence of outsourcing and cloud computing on Management Information Systems is the proposed topic of the research project.

  Case study: software-as-a-service goes mainstream

Explain the questions based on case study. case study - salesforce.com: software-as-a-service goes mainstream

  How are internet technologies affecting the structure

How are Internet technologies affecting the structure and work roles of modern organizations?

  Host an e-commerce site for a small start-up company

This paper will help develop internet skills in commercial services for hosting an e-commerce site for a small start-up company.

Free Assignment Quote

Assured A++ Grade

Get guaranteed satisfaction & time on delivery in every assignment order you paid with us! We ensure premium quality solution document along with free turntin report!

All rights reserved! Copyrights ©2019-2020 ExpertsMind IT Educational Pvt Ltd