CHAPTER 2
THEORETICAL FOUNDATION
against
these
potential
threats.
Furthermore,
the IC
could
verify
its significant
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contribution toward a business to achieve its objectives by maintaining and
possibly
improving
its
system’s
operation,
especially
in
maintaining
and
safeguarding
vital
information
irelated
ton
regard
with
revenues
and
expenditures.
General
Controls
regarding
the RC
and the EC
can
be
categorized
into
seven
different types of controls, they are:
1)Organizational Controls.
Formatted: Bullets and Numbering
2)Documentation Controls
3)Asset Accountability Controls.
4)Management Practices Controls.
5)Data Center Operations Controls.
6)Authorization Controls.
7)Access Controls.
The Application Controls on the
RC and the
EC can be arranged into three major
categories, which are the input, processing, and output. Each control would
enhance the systems’ credibility of a business through its assertions, specifically
those
related
with
the
RC
and
the
EC.
Their
amalgamation
would
result
in
a
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