General controls Administration of the it function Segregation of Duties Systems Development Physical and on-Line security Back-Up and Contingency Planning Hardware controls Arens, Loebbecke; Auditing, @2000 Prentice Hall. Inc
Arens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. General Controls Administration of the IT Function Segregation of Duties Systems Development Physical and On-Line Security Back-Up and Contingency Planning Hardware Controls
Application Controls Input Controls Processing Controls Output Controls nS, Loebbecke; Auditing, @2000 Prentice Hall. Inc
Arens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Input Controls Processing Controls Output Controls Application Controls