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	Prescription:SC200 Systems Controls Aim of Module To enable students to be able to design appropriate controls in a simple computer system. Credits 7 Suggested Time 70 student learning hours Prescription Expiry Date Nov 2002 Level and Assessment Schedule Topics Highest Skill Level Suggested Assessment Percentage 1 Security, Integrity, Audit P 100 100 The Student Will 1  Security, Integrity, Audit 1.1 System and Programming Controls C Explain the reasons and requirements for, and review a method of enforcing, controls on each of the following areas: - Review and approval procedures for new systems - program testing procedures - program change procedures - documentation - data conversion operations - data entry 1.2 Threats and Exposures/Safeguards C Detail those areas which are considered risks or threats to an organisation and identify safeguards which an auditor would normally expect to find to help minimise such exposure. > Such exposures would include errors and omissions, disasters and disruptions, loss of integrity, disclosure, defalcation, and theft of resources. > Safeguards would include physical security, audit trails, backup, recovery procedures, error detection/correction, authentication, encryption, operational procedures, preventative maintenance, format checking, insurance, legal contracts, fault isolation diagnostics, training/education, documentation, testing and reporting, and statistics. 1.3 Designing Controls P Identify areas where controls are required and apply this knowledge in a simple case study system design exercise. Specific emphasis should be on application controls and how they are complemented by administrative and general (environmental) controls. > Such controls should take account of both internal and external control requirements. Students should be made familiar with any statutory regulations which may apply in this area. C 1.4 Describe the entities involved in an audit trail and the purposes of journals. (This should involve a discussion of the importance of fully documenting changes to systems). top		Introduction Regulations Module Prescriptions   Back to list of Prescriptions
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