Computer, Telecommunications, and Systems Controls
Christine H. Doxey · 2019
Computer and telecommunications controls are an integral part of the company's internal control structure. The specific sub-processes included in the computer systems controls process are physical security and environmental controls; computer access control; network operations and security controls; systems development methodology; disaster recovery and business contingency planning; and others. Computer access control applies to all information resources: desktops, servers, mainframes, networks, and so on. The access control software may be part of the computer operating system. Organizations, service providers, or departments that operate computer or telecommunications equipment are responsible for ensuring that the appropriate system management processes are implemented in accordance with company policies and procedures. The chapter suggests the controls for the manual input process into production systems or systems of record. It also suggests the controls for the output process from production systems or systems of record.