β Scribed by Stephen Hinde
No coin nor oath required. For personal study only.
ver recent weeks there have been a number of reports and news items relating to security and control issues. Apart from a feeling of dkj% vu, most seemed to ignore the fact that security and control, whilst being the responsibility of every one involved in the processing of information, are ultimately the responsibility of senior management. Auditability is a central concept for any system where the results are relied upon. To provide assurance that the system has auditability, the system must provide proof that its results are reliable, and have features such that an independent, objective review of transactions processed, data stored, and output provided can identify sufficient reliable evidence of continuous security, accuracy, confidentiality, and availability of information. It is essential that system auditability features are required at all levels in the organization and across organizational boundaries -so often it is at the interface between departments that controls break down or become duplicated.
π SIMILAR VOLUMES
## Abstract Remember the 1970s? We had petroleum shortages and price increases back then, too. But many companies also had conducted energy auditsβto see where they could reduce energy usage. Accountants contributed their skills in auditing and cost management to make the process even more successf
T here continues to be a need for organiza- tions to address the issue of talent management. Nearly every week, I find myself in a conversation with one or more HR executives about ways to hire and retain employees who consistently, and positively, affect the bottom line. Susan Meisinger, president