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DP control and standards activities

DP control and standards activities DP Control and Standards Activities Martin L. Bariff Director of Research EDP Auditors Foundation Presently, no set of generally accepted DP control standards exist. Various organizations e.g., American National Standards Institute, American Institute of CPAs, Bank Administration Institute, Canadian Institute of Chartered Accountants. EDP Auditors Association, IEEE, NBS and US Gene~al~ccoun~ing Office have developed some control objeetives, guidelines or standards. The absence of DP control standards is an issue for a variety of stakeholders. Senior management ultamately is responsible for the authorized use and distribution of computer-based information related to operating activities and financial assets. Further, computer system availability is essential to the survival of some organizations, e.g., EFTS, nuclear power stations, and reservation systems. DP management needs control standards to motivate good practices which, in some instances, must satisfy regulatory requirements. The existence of such standards should provide some interfirm similarity in practice which will decrease training costs of new staff and better define knowledge requirements for university curricula. DP auditors evaluate observed DP practices for adequacy and compliance with standards. The absence of these standards often requires the DP auditor to develop the standard for comparison with observed practice. Any positive or negative findings may be http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png ACM SIGSAC Review Association for Computing Machinery

DP control and standards activities

ACM SIGSAC Review , Volume 1 (1) – Dec 31, 1981

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Publisher
Association for Computing Machinery
Copyright
Copyright © 1981 by ACM Inc.
ISSN
0277-920X
DOI
10.1145/1317419.1317422
Publisher site
See Article on Publisher Site

Abstract

DP Control and Standards Activities Martin L. Bariff Director of Research EDP Auditors Foundation Presently, no set of generally accepted DP control standards exist. Various organizations e.g., American National Standards Institute, American Institute of CPAs, Bank Administration Institute, Canadian Institute of Chartered Accountants. EDP Auditors Association, IEEE, NBS and US Gene~al~ccoun~ing Office have developed some control objeetives, guidelines or standards. The absence of DP control standards is an issue for a variety of stakeholders. Senior management ultamately is responsible for the authorized use and distribution of computer-based information related to operating activities and financial assets. Further, computer system availability is essential to the survival of some organizations, e.g., EFTS, nuclear power stations, and reservation systems. DP management needs control standards to motivate good practices which, in some instances, must satisfy regulatory requirements. The existence of such standards should provide some interfirm similarity in practice which will decrease training costs of new staff and better define knowledge requirements for university curricula. DP auditors evaluate observed DP practices for adequacy and compliance with standards. The absence of these standards often requires the DP auditor to develop the standard for comparison with observed practice. Any positive or negative findings may be

Journal

ACM SIGSAC ReviewAssociation for Computing Machinery

Published: Dec 31, 1981

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