9. Internal Control and Security

Privacy laws and increased accessibility to data have necessitated increased security. Accounting scandals and governmental regulation such as the Sarbanes-Oxley Act have placed increased importance on building and maintaining adequate systems of internal control. The quality assurance function can contribute to meeting those objectives by assuring that IT has adequate processes governing internal control and security. 

Principles and Concepts of Internal Control

·        Internal Control and Security Vocabulary and Concepts

·        Preventive, Detective and Corrective Controls

Risk and Internal Control Models

·        COSO Enterprise Risk Management (ERM) Model

·        COSO Internal Control Framework Model

·        CobiT Model (Control Objectives for Information and related Technology Model)

 Building Internal Controls

·        Perform Risk Assessment

Building Adequate Security

·        Where Vulnerabilities in Security Occur

·        Establishing a Security Baseline

·        Security Awareness Training

·        Security Practices