Kobelsky, K.W. 2014. A conceptual model for segregation of duties: integrating theory and practice for manual and IT-supported processes. International Journal of Accounting Information Systems, 15(4):304-322, December.Kobelsky, K.; "A Conceptual Model for Segregation of Duties: Integrating ...
Segregation of duties IT控制框架—Cobit IT控制框架—Cobit IT控制框架—Cobit 提纲 SOX符合性实施过程 Sarbanes-Oxley IT Compliance 1. Plan & Scope Financial reporting process Supporting systems 3. Identify Significant Controls Application controls - over initiating, recording, processing & reporting IT ...
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【2024版】SOX法案与企业IT内控 背景 SOX主要内容 SOX对公众公司的主要影响 SOX与IT控制 SOX符合性实施 提纲 背景 安然，世通等知名公司相继暴露出严重的管理层欺诈丑闻，使美国上市公司深陷信用危机。 会计系统的漏洞、管理层的失职、内部控制的缺乏以及外部审计人员的道德风险是导致管理层欺诈丑闻的根本原因。 重建...
Within the realm of IT, SOX compliance necessitates the management of internal controls in a digital environment, focusing on: Access control Security and cybersecurity Segregation of duties Change management Backup systems To address these areas, various frameworks are available, including COSO, COBIT...
SecurityPolicyAccessLevel SecurityPrivilege SecurityRights SecurityRole SecurityRoleAssignmentRule SecurityRoleDutyExplodedGraph SecurityRoleExplodedGraph SecurityRolePrivilegeExplodedGraph SecurityRoleRuntime SecuritySegregationOfDutiesConflict SecuritySegregationOfDutiesRule SecuritySkipFlush SecuritySubRole SecurityTableRights...
Implementing a security policy D. Implementing appropriate segregation of duties E. The correct answer is: A. Checking of activity logs You did not answer the question. Explanation: Verification of individual activity logs will detect the misuse of IT resources. Depending on the configuration, fire...
The allocation of roles and responsibilities within an IT organization is often connected to the maturity and size of the IT organization. In smaller IT departments, roles are frequently combined and the segregation of duties is relatively limited. Employees must possess a more generalized set of sk...
Workforce security – secure access should be monitored, auditable and guard against violation of segregation of duties Information access management – corporate identity and access management policies should prevent SSH tunneling IT Audit controls – systematic access configuration and monitoring should inc...
Too few staff, a shoestring budget, technology limitations, and a simple lack of internal controls processes: sound familiar? These challenges are commonplace for the public sector, but they’re also major risk factors that stand in the way of proper segregation of du...