This chapter identify and explain the four principles of systems reliability and the three criteria used to evaluate whether the principles have been achieved; identify and explain the controls that apply to more than one principle of reliability; identify and explain the controls that help explain that a system is available to users when needed; | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Computer Controls and Security Chapter 8 ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Learning Objectives Identify and explain the four principles of systems reliability and the three criteria used to evaluate whether the principles have been achieved. Identify and explain the controls that apply to more than one principle of reliability. Identify and explain the controls that help explain that a system is available to users when needed. 8- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Learning Objectives Identify and explain the security controls that prevent unauthorized access to information, software, and other system resources. Identify and explain the controls that help ensure that a system can be . | Accounting Information Systems 9th Edition Marshall B. Romney Paul John Steinbart ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Computer Controls and Security Chapter 8 ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Learning Objectives Identify and explain the four principles of systems reliability and the three criteria used to evaluate whether the principles have been achieved. Identify and explain the controls that apply to more than one principle of reliability. Identify and explain the controls that help explain that a system is available to users when needed. 8- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Learning Objectives Identify and explain the security controls that prevent unauthorized access to information, software, and other system resources. Identify and explain the controls that help ensure that a system can be properly maintained, while still providing for system availability, security, and integrity. Identify and explain the integrity controls that help ensure that system processing is complete, accurate, timely, and authorized. 8- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction During his fifth month at Northwest Industries, Jason Scott is assigned to audit Seattle Paper Products (SPP). Jason’s task is to review randomly selected payable transactions, track down all supporting documents, and verify that all transactions have been properly authorized. 8- ©2003 Prentice Hall Business Publishing, Accounting Information Systems, 9/e, Romney/Steinbart Introduction Jason is satisfied that many of the transactions are valid and accurate. However, some transactions involve the purchase of services from Pacific Electric. These transactions were processed on the basis of vendor invoices approved by management. Five of these invoices .
