Professional Documents
Culture Documents
Access to system
Access to systems should be limited to authorized and responsible personnel only. Example: The use of personal identification number (PIN) Prevention from making more than three incorrect attempts Fingerprint, voice prints and password Application software and operating systems should be properly safeguarded against unauthorized access. Data and application software need to back up so that the copies can be used to restore the originals in case a corruption occurs. The backup of the application software should be checked at frequent intervals to ensure that it has not come corrupted in storage. The data file need to be backed up more frequently as the numerical values in the files changes at every processing
3. Security backups
Deliberate Errors
These errors constitute fraud. They may appear in input data, during processing or in generated outputs that will damage the accuracy and reliability of a firms files and outputs
Thefts of assets
A firms assets may be stolen or misappropriated.
Breaches of security
Unauthorized access to firms data files and reports
Attributes of codes
A coding system that supports a firms classification plan should: Uniquely identify objects Be as concise and simple as possible Allow for expected growth in the foreseeable future Be standardized throughout all functions and level within a firm
Examples
AZ for Arizona WSW-P175R-14 represent a white sidewall radial tire of a specific size. Sequence codes in checks and sales invoices Customer number may be blocked by sales territory: 1-4999 Southern 5000-9999 Northern 5-73-201 is group coding for a type of raw material stored by a metal products manufacturer. The description of the group code is as follows: 5 Steel rods 73 Stored in the 7th bin row on the 3rd bin self 201 20 feet long and 1 sequence inch in the cross section