操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.7.93 蘋果版本:8.7.93

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

2016年ACCAP3知識點:INFORMATION TECHNOLOGY(四)

來源: 正保會計網校 編輯: 2016/01/14 11:08:21  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

ACCA P3考試:INFORMATION TECHNOLOGY

CONTROLS IN IT SYSTEMS

IT poses particular risks to organisations’ internal control and information systems. This can lead to their operations being severely disrupted and subsequently to lost sales, increased costs, incorrect decisions and reputational damage.

Risks include:

• Reliance on systems or programs that are inaccurately processing data, processing inaccurate data, reporting inaccurate, misleading results - or all three.

• Unauthorised access to data leading to destruction of data, improper changes to data, or inaccurate recording of transactions.

• Particular risks may arise where multiple users access a common database on which everyone in the organisation relies.

• The possibility of IT personnel gaining access privileges beyond those necessary to perform their assigned duties.

• Unauthorised changes to data in master files. For example, changing a selling price or credit limit.

• Unauthorised changes to systems or programs so that they no longer operate correctly and reliably.

• Failure to make necessary changes to systems or programs to keep them up-to-date and in line with legal and business requirements.

• Potential loss of data or inability to access data as required. This could prevent, for example, the processing of internet sales.

Controls in computer systems can be categorised as general controls and application controls.

GENERAL CONTROLS

These are policies and procedures that relate to the computer environment and which are therefore relevant to all applications. They support the effective functioning of application controls by helping to ensure the continued proper operation of information systems. General IT controls that maintain the integrity of information and security of data commonly include controls over the following:

• Data centre and network operations. A data centre is a central repository of data and it is important that controls there include back-up procedures, anti-virus software and firewalls to prevent hackers gaining access. Organisations should also have disaster recovery plans in place to minimise damage caused by events such as floods, fire and terrorist activities. Where IT is critical to an operation’s business these plans might include having a parallel system operating at a remote location that can be switched to immediately.

• System software acquisition, change and maintenance. System software refers to operating systems, such as Windows or Apple’s OS. These systems often undergo updates as problems and vulnerabilities are identified and it is important for updates to be implemented promptly.

• Access security. Physical access to file servers should be carefully controlled. This is where the company keeps it data and it is essential that this is safeguarded: data will usually endow companies with competitive advantage. Access to processing should also be restricted, typically through the use of log-on procedures and passwords.

• Application system acquisition, development, and maintenance. Applications systems are programs that carry out specific operations needed by the company – such as calculating wages and invoices and forecasting inventory usage. Just as much damage can be done by the incorrect operation of software as by inputting incorrect data. For example, think of the damage that could be done if sales analyses were incorrectly calculated and presented. Management could be led to withdraw products that are in fact very popular. All software amendments must be carefully specified and tested before implementation.

我要糾錯】 責任編輯:藍色天空
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰略商業領袖》

    何 文主講:《SBL 戰略商業領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網站地圖

Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 精品久久网站 | 久久久精品日韩 | 黄色一级片在线 | 欧美精三区欧美精三区 | 免费福利电影 | 国产区在线 | 国产成人福利 | 免费不卡视频 | www.嫩草| 国产精品乱码久久久久久 | 毛片网站在线观看 | 亚洲视频在线免费观看 | 亚洲视频色 | 国产视频91在线 | 国产伦精品一区二区三区高清版 | 亚洲午夜久久久 | 亚洲精品日韩在线 | www.精品久久 | 久久av网| 成人av免费在线 | 99精品视频在线观看 | 亚洲精品视频免费看 | 黄且免费的视频 | 亚洲激情在线视频 | 一级黄色免费看 | 国产一区二区三区 在线 | 成人免费一区二区三区视频网站 | 欧美精品乱码久久久久久 | 日韩av免费看 | 精品一区免费 | 疯狂做受xxxx高潮欧美日本 | 久久久久久av | 黄视频免费 | 国产福利一区二区 | 日韩毛片在线观看 | 99精品一区二区三区 | 日韩一区二区三区在线 | 久久性| 国产精品国产三级国产aⅴ9色 | 亚州精品国产 | 久久成人精品视频 |