Accounting Information Systems[会计信息系统](PPT-53).ppt

Prentice Hall Publishing Company Copyright 2003 Accounting Information Systems9th Edition Marshall B. Romney Paul John Steinbart Computer Controls and Security Chapter 8 Learning Objectives Identify and explain the four principles of systems reliability and the three criteria used to evaluate whether the principles have been achieved. Identify and explain the controls that apply to more than one principle of reliability. Identify and explain the controls that help explain that a system is available to users when needed. Learning Objectives Identify and explain the security controls that prevent unauthorized access to information, software, and other system resources. Identify and explain the controls that help ensure that a system can be properly maintained, while still providing for system availability, security, and integrity. Identify and explain the integrity controls that help ensure that system processing is complete, accurate, timely, and authorized. Introduction During his fifth month at Northwest Industries, Jason Scott is assigned to audit Seattle Paper Products (SPP). Jason’s task is to review randomly selected payable transactions, track down all supporting documents, and verify that all transactions have been properly authorized. Introduction Jason is satisfied that many of the transactions are valid and accurate. However, some transactions involve the purchase of services from Pacific Electric. These transactions were processed on the basis of vendor invoices approved by management. Five of these invoices bear the initials “JLC.” Introduction JLC is Jack Carlton, the general supervisor. Carlton denies initialing the invoices, and claims he has never heard of Pacific Electric. What questions does Jason have? Is Carlton telling the truth? If Carlton is not telling the truth, what is he up to? Introduction If Pacific Electric is a fictitious company, how could SPP’s control systems allow its invoices to be processed and approved for payment? Thi