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2.4.4 IC on the RC and the EC
Transactions
within
the
RC
and
EC
are
exposed to certain
risks. In
order
to
counteract such
risks
exposures, a
business
must
establish
a
variety
of
ICs that
are
specifically
assigned
to
the
system
(AIS).
Thus,
there
is
protection
against
these potential threats. Furthermore, the IC could verify its significant
contribution
toward
a
business to achieve its
objectives by
maintaining and
possibly
improving its system’s operation, especially
in
maintaining and
safeguarding vital information related to 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.
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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