They improve the performance of the web server and network. An applet is a JAVA program that is sent over the network from the web server, through a web browser, to the client machine. Then the code is run on the machine. Since the server does not run the program and the output is not sent over the network, the performance on the web server and network, over which the server and client are ...
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Reengineering. Old (legacy) systems that have been corrected, adapted and enhanced extensively require reengineering to remain maintainable. Reengineering is a rebuilding activity to incorporate new technologies into existing systems. Using program language statements, reverse engineering involves reversing a programs machine code into the source code in which it was written to identify ...
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Batch control reconciliations Explanation: Batch control reconciliations are an example of compensating controls. Other examples of compensating controls are transaction logs, reasonableness tests, independent reviews and audit trails, such as console logs, library logs and job accounting date. Sequence checks and check digits are data validation edits, and source documentation retention is ...
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Vulnerability. The lack of adequate security controls represents a vulnerability, exposing sensitive information and data to the risk of malicious damage, attack or unauthorized access by hackers, resulting in loss of sensitive information, which could lead to the loss of goodwill for the organization. A succinct definition of risk is provided by the Guidelines for the Management of IT ...
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During the initial planning stages of the project. It is extremely important that the project be planned properly and that the specific phases and deliverables be identified during the early stages of the project.
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Describe the authority and responsibilities of the audit department. The audit charter typically sets out the role and responsibility of the internal audit department. It should state managements objectives for and delegation of authority to the audit department. It is rarely changed and does not contain the audit plan or audit process, which is usually part of annual audit planning, nor ...
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Compares processing output with independently calculated data. An integrated test facility is considered a useful audit tool because it uses the same programs to compare processing using independently calculated data. This involves setting up dummy entities on an application system and processing test or production data against the entity as a means of verifying processing accuracy.
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Having the accounts payable supervisor match all checks (cheques) to approved invoices. To ensure that the programmer could not have a check (cheque) generated, it would be necessary for someone to confirm all of the checks (cheques) generated by the system. Range and logic checks could easily be bypassed by a programmer, since they are privy to the controls that have been built into the ...
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Redundancy check. A redundancy check detects transmission errors by appending calculated bits onto the end of each segment of data. A reasonableness check compares data to predefined reasonability limits or occurrence rates established for the data. A parity check is a hardware control that detects data errors when data are read from one computer to another, from memory or during ...
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Understanding the responsibilities and authority of individuals. An organization chart provides information about the responsibilities and authority of individuals in the organization. This helps the IS auditor to know if there is a proper segregation of functions.
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