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Access control | access control system components components access control system includean access control panel also known controlleran accesscontrolled entry door turnstile parking gate elevator physical barriera reader installed near entry.cases exit also controlled second reader used opposite side entry.locking hardware electric door strikes electromagnetic locksa magnetic door switch monitoring door positionrequesttoexit rte devices allowing egress.rte button pushed motion detector detects motion door door alarm temporarily ignored door opened.exiting door without electrically unlock door called mechanical free egress.important safety feature. |
Access control | cases lock must electrically unlocked exit requesttoexit device also unlocks door.access control topology access control decisions made comparing credentials access control list.lookup done host server access control panel reader.development access control systems observed steady push lookup central host edge system reader.predominant topology circa hub spoke control panel hub readers spokes. |
Access control | lookup control functions control panel.spokes communicate serial connection usually rs.manufactures pushing decision making edge placing controller door.controllers ip enabled connect host database using standard networks types readers access control readers may classified functions able performbasic nonintelligent readers simply read card number pin forward control panel.case biometric identification readers output id number user. |
Access control | typically wiegand protocol used transmitting data control panel options rs rs clockdata uncommon.popular type access control readers.examples readers rf tiny rflogics proxpoint hid p farpointe data.semiintelligent readers inputs outputs necessary control door hardware lock door contact exit button make access decisions.user presents card enters pin reader sends information main controller waits response.connection main controller interrupted readers stop working function degraded mode. |
Access control | usually semiintelligent readers connected control panel via rs bus.examples readers infoprox lite ipl cem systems ap apollo.intelligent readers inputs outputs necessary control door hardware also memory processing power necessary make access decisions independently.like semiintelligent readers connected control panel via rs bus.control panel sends configuration updates retrieves events readers.examples readers could infoprox ipo cem systems ap apollo. |
Access control | also new generation intelligent readers referred ip readers.systems ip readers usually traditional control panels readers communicate directly pc acts host.some readers may additional features lcd function buttons data collection purposes i.e.clockinclockout events attendance reports cameraspeakermicrophone intercom smart card readwrite support.access control system topologies .serial controllers. |
Access control | controllers connected host pc via serial rs communication line via current loop older systems.external rs converters internal rs cards installed standard pcs rs communication ports.advantagesrs standard allows long cable runs feet mrelatively short response time.maximum number devices rs line limited means host frequently request status updates device display events almost real time.high reliability security communication line shared systems.disadvantagesrs allow startype wiring unless splitters usedrs well suited transferring large amounts data i.e.configuration users.highest possible throughput . |
Access control | kbitsec system downgraded .kbitsec less increase reliability.rs allow host pc communicate several controllers connected port simultaneously.therefore large systems transfers configuration users controllers may take long time interfering normal operations.controllers cannot initiate communication case alarm.host pc acts master rs communication line controllers wait polled.special serial switches required order build redundant host pc setup.separate rs lines installed instead using already existing network infrastructure.cable meets rs standards significantly expensive regular category utp network cable.operation system highly dependent host pc.case host pc fails events controllers retrieved functions require interaction controllers i.e. |
Access control | antipassback stop working.. serial main subcontrollers.door hardware connected subcontrollers a.k.a.door controllers door interfaces.subcontrollers usually make access decisions instead forward requests main controllers.main controllers usually support subcontrollers.advantageswork load host pc significantly reduced needs communicate main controllers.the overall cost system lower subcontrollers usually simple inexpensive devices.all advantages listed first paragraph apply.disadvantagesoperation system highly dependent main controllers. |
Access control | case one main controllers fails events subcontrollers retrieved functions require interaction subcontrollers i.e.antipassback stop working.some models subcontrollers usually lower cost memory processing power make access decisions independently.main controller fails subcontrollers change degraded mode doors either completely locked unlocked events recorded.subcontrollers avoided used areas require high security.main controllers tend expensive therefore topology well suited systems multiple remote locations doors.all rsrelated disadvantages listed first paragraph apply.. serial main controllers intelligent readers.door hardware connected directly intelligent semiintelligent readers. |
Access control | readers usually make access decisions forward requests main controller.connection main controller unavailable readers use internal database make access decisions record events.semiintelligent reader database cannot function without main controller used areas require high security.main controllers usually support readers.advantages disadvantages ones listed second paragraph. |
Access control | .serial controllers terminal servers.spite rapid development increasing use computer networks access control manufacturers remained conservative rush introduce networkenabled products.pressed solutions network connectivity many chose option requiring less efforts addition terminal server device converts serial data transmission via lan wan.advantagesallows utilizing existing network infrastructure connecting separate segments system.provides convenient solution cases installation rs line would difficult impossible.disadvantagesincreases complexity system.creates additional work installers usually terminal servers configured independently interface access control software.serial communication link controller terminal server acts bottleneck even though data host pc terminal server travels mbitsec network speed must slow serial speed .kbitsec less. |
Access control | also additional delays introduced process conversion serial network data.all rsrelated advantages disadvantages also apply.. networkenabled main controllers.topology nearly described second third paragraphs.advantages disadvantages apply onboard network interface offers couple valuable improvements.transmission configuration user data main controllers faster may done parallel.makes system responsive interrupt normal operations. |
Access control | special hardware required order achieve redundant host pc setup case primary host pc fails secondary host pc may start polling network controllers.disadvantages introduced terminal servers listed fourth paragraph also eliminated..ip controllers.controllers connected host pc via ethernet lan wan.advantagesan existing network infrastructure fully utilized need install new communication lines.there limitations regarding number controllers per line cases rs.special rs installation termination grounding troubleshooting knowledge required.communication controllers may done full network speed important transferring lot data databases thousands users possibly including biometric records.in case alarm controllers may initiate connection host pc. |
Access control | ability important large systems serves reduce network traffic caused unnecessary polling.simplifies installation systems consisting multiple sites separated large distances.basic internet link sufficient establish connections remote locations.wide selection standard network equipment available provide connectivity various situations fiber wireless vpn dual path poedisadvantagesthe system becomes susceptible network related problems delays case heavy traffic network equipment failures.access controllers workstations may become accessible hackers network organization well protected.threat may eliminated physically separating access control network network organization.ip controllers utilize either linux platform proprietary operating systems makes difficult hack.industry standard data encryption also used.maximum distance hub switch controller using copper cable meters ft.operation system dependent host pc. |
Access control | case host pc fails events controllers retrieved functions require interaction controllers i.e.antipassback stop working.controllers however peertopeer communication option order reduce dependency host pc.. ip readers.readers connected host pc via ethernet lan wan.advantagesmost ip readers poe capable.feature makes easy provide battery backed power entire system including locks various types detectors used.ip readers eliminate need controller enclosures.there wasted capacity using ip readers e.g. |
Access control | door controller would unused capacity controlling doors.ip reader systems scale easily need install new main subcontrollers.failure one ip reader affect readers system.disadvantagesin order used highsecurity areas ip readers require special inputoutput modules eliminate possibility intrusion accessing lock andor exit button wiring.ip reader manufacturers modules available.being sophisticated basic readers ip readers also expensive sensitive therefore installed outdoors areas harsh weather conditions high probability vandalism unless specifically designed exterior installation.manufacturers make models.the advantages disadvantages ip controllers apply ip readers well.security risks common security risk intrusion access control system simply following legitimate user door referred tailgating.often legitimate user hold door intruder. |
Access control | risk minimized security awareness training user population active means turnstiles.highsecurity applications risk minimized using sally port sometimes called security vestibule mantrap operator intervention required presumably assure valid identification.the second common risk levering door open.relatively difficult properly secured doors strikes high holding force magnetic locks.fully implemented access control systems include forced door monitoring alarms.vary effectiveness usually failing high false positive alarms poor database configuration lack active intrusion monitoring. |
Access control | newer access control systems incorporate type door prop alarm inform system administrators door left open longer specified length time.the third common security risk natural disasters.order mitigate risk natural disasters structure building quality network computer equipment vital.organizational perspective leadership need adopt implement hazards plan incident response plan.highlights incident plan determined national incident management system must include preincident planning incident actions disaster recovery afteraction review.similar levering crashing cheap partition walls.shared tenant spaces divisional wall vulnerability. |
Access control | vulnerability along lines breaking sidelights.spoofing locking hardware fairly simple elegant levering.strong magnet operate solenoid controlling bolts electric locking hardware.motor locks prevalent europe us also susceptible attack using doughnutshaped magnet.also possible manipulate power lock either removing adding current although access control systems incorporate battery backup systems locks almost always located secure side door.access cards proven vulnerable sophisticated attacks.enterprising hackers built portable readers capture card number users proximity card. |
Access control | hacker simply walks user reads card presents number reader securing door.possible card numbers sent clear encryption used.counter dual authentication methods card plus pin always used.many access control credentials unique serial numbers programmed sequential order manufacturing.known sequential attack intruder credential used system simply increment decrement serial number find credential currently authorized system.ordering credentials random unique serial numbers recommended counter threat.finally electric locking hardware still mechanical keys failover. |
Access control | mechanical key locks vulnerable bumping.needtoknow principle need know principle enforced user access controls authorization procedures objective ensure authorized individuals gain access information systems necessary undertake duties.computer security computer security general access control includes authentication authorization audit.narrow definition access control would cover access approval whereby system makes decision grant reject access request already authenticated subject based subject authorized access.authentication access control often combined single operation access approved based successful authentication based anonymous access token. |
Access control | authentication methods tokens include passwords biometric analysis physical keys electronic keys devices hidden paths social barriers monitoring humans automated systems.in accesscontrol model entities perform actions system called subjects entities representing resources access may need controlled called objects see also access control matrix.subjects objects considered software entities rather human users human users effect system via software entities control.although systems equate subjects user ids processes started user default authority level control finegrained enough satisfy principle least privilege arguably responsible prevalence malware systems see computer insecurity.in models example objectcapability model software entity potentially act subject object.as accesscontrol models tend fall one two classes based capabilities based access control lists acls.in capabilitybased model holding unforgeable reference capability object provides access object roughly analogous possession ones house key grants one access ones house access conveyed another party transmitting capability secure channelin aclbased model subjects access object depends whether identity appears list associated object roughly analogous bouncer private party would check id see name appears guest list access conveyed editing list.different acl systems variety different conventions regarding responsible editing list edited.both capabilitybased aclbased models mechanisms allow access rights granted members group subjects often group modeled subject.access control systems provide essential services authorization identification authentication ia access approval accountability whereauthorization specifies subject doidentification authentication ensure legitimate subjects log systemaccess approval grants access operations association users resources allowed access based authorization policyaccountability identifies subject subjects associated user access control models access accounts enforced many types controls.attributebased access control abac access control paradigm whereby access rights granted users use policies evaluate attributes user attributes resource attributes environment conditionsdiscretionary access control dacin dac data owner determines access specific resources.example system administrator may create hierarchy files accessed based certain permissions.graphbased access control gbaccompared approaches like rbac abac main difference gbac access rights defined using organizational query language instead total enumeration.historybased access control hbacaccess granted declined based realtime evaluation history activities inquiring party e.g.behavior time requests content requests. |
Access control | example access certain service data source granted declined personal behavior e.g.request interval exceeds one query per second.historyofpresence based access control hpbacaccess control resources defined terms presence policies need satisfied presence records stored requestor.policies usually written terms frequency spread regularity.example policy would requestor made k separate visitations within last week two consecutive visitations apart hours.identitybased access control ibacusing network administrators effectively manage activity access based individual needs.latticebased access control lbaca lattice used define levels security object may subject may access to.subject allowed access object security level subject greater equal object.mandatory access control macin mac users much freedom determine access files. |
Access control | example security clearance users classification data confidential secret top secret used security labels define level trust.organizationbased access control orbac orbac model allows policy designer define security policy independently implementationrolebased access control rbacrbac allows access based job title.rbac largely eliminates discretion providing access objects.example human resources specialist permissions create network accounts role reserved network administrators.rulebased access control racrac method also referred rulebased rolebased access control rbrbac largely context based.example would allowing students use labs certain time day combination students rbacbased information system access control timebased lab access rules.responsibility based access control information accessed based responsibilities assigned actor business role telecommunication telecommunication term access control defined u.s. federal standard c following meanings service feature technique used permit deny use components communication system.a technique used define restrict rights individuals application programs obtain data place data onto storage device.the definition restriction rights individuals application programs obtain data place data storage device.the process limiting access resources ais automated information system authorized users programs processes systems.that function performed resource controller allocates system resources satisfy user requests.this definition depends several technical terms federal standard c. attribute accessors special public member methods – accessors aka getters mutator methods often called setters used control changes class variables order prevent unauthorized access data corruption.public policy public policy access control restrict access systems authorization track monitor behavior within systems accountability implementation feature using trusted systems security social control. |
Access control | see also alarm device alarm management security alarmcard reader common access card magnetic stripe card proximity card smart card optical turnstile access badgecastle fortificationcomputer security logical security .htaccess wiegand effect xacml credentialdoor security lock picking lock security device electronic lock safe safecracking bank vaultfingerprint scanner photo identification biometricsidentity management identity document openid ip controller ip readerkey management key cardslock screenphysical security information managementphysical security professionalprison barbed tape mantrapsecurity security engineering security lighting security management security policy references u.s. federal cu.s.milu.s.national information systems security glossaryharris shon allinone cissp exam guide th edition mcgraw hill osborne emeryville california .integrated security systems design – butterworthheinenmann – – thomas l. norman cpppspcsc authornist.gov – computer security division – computer security resource center – attribute based access control abac – overview external links access control markup language.oasis standard languagemodel access control.also xacml. |
Information technology controls | subset enterprises internal control.control objectives relate confidentiality integrity availability data overall management function business enterprise.controls often described two categories general controls itgc application controls.itgc include controls information technology environment computer operations access programs data program development program changes.application controls refer transaction processing controls sometimes called inputprocessingoutput controls. |
Information technology controls | information technology controls given increased prominence corporations listed united states sarbanesoxley act.cobit framework control objectives information technology widely used framework promulgated governance institute defines variety itgc application control objectives recommended evaluation approaches.departments organizations often led chief information officer cio responsible ensuring effective information technology controls utilized.general controls itgc itgc represent foundation control structure.help ensure reliability data generated systems support assertion systems operate intended output reliable. |
Information technology controls | itgc usually include following types controlscontrol environment controls designed shape corporate culture tone top.change management procedures controls designed ensure changes meet business requirements authorized.source codedocument version control procedures controls designed protect integrity program codesoftware development life cycle standards controls designed ensure projects effectively managed.logical access policies standards processes controls designed manage access based business need.incident management policies procedures controls designed address operational processing errors.problem management policies procedures controls designed identify address root cause incidents.technical support policies procedures policies help users perform efficiently report problems.hardwaresoftware configuration installation testing management standards policies procedures.disaster recoverybackup recovery procedures enable continued processing despite adverse conditions.physical security controls ensure physical security information technology individuals environmental risks.application controls application program controls fully automated i.e.performed automatically systems designed ensure complete accurate processing data input output.controls vary based business purpose specific application.controls may also help ensure privacy security data transmitted applications. |
Information technology controls | categories application controls may includecompleteness checks controls ensure records processed initiation completion.validity checks controls ensure valid data input processed.identification controls ensure users uniquely irrefutably identified.authentication controls provide authentication mechanism application system.authorization controls ensure approved business users access application system.input controls controls ensure data integrity fed upstream sources application system.forensic controls control ensure data scientifically correct mathematically correct based inputs outputs controls ciociso organizations chief information officer cio chief information security officer ciso typically responsible security accuracy reliability systems manage report companys data including financial data.financial accounting enterprise resource planning systems integrated initiating authorizing processing reporting financial data may involved sarbanesoxley compliance extent mitigate specific financial risks.internal control frameworks cobit control objectives information technology cobit widely utilized framework containing best practices governance management information technology aimed whole enterprise.consists domains processes.basic structure indicates processes satisfy business requirements enabled specific activities. |
Information technology controls | cobit defines design factors considered enterprise build bestfit governance system.cobit addresses governance issues grouping relevant governance components governance managementobjectives managed required capability levels.coso committee sponsoring organizations treadway commission coso identifies five components internal control control environment risk assessment control activities information communication monitoring need place achieve financial reporting disclosure objectives cobit provide similar detailed guidance interrelated val concentrates higherlevel governance valueformoney issues.five components coso visualized horizontal layers threedimensional cube cobit objective domainsapplying individually aggregate.four cobit major domains plan organize acquire implement deliver support monitor evaluate. |
Information technology controls | controls sarbanesoxley act sox sox part united states federal law requires chief executive chief financial officers public companies attest accuracy financial reports section require public companies establish adequate internal controls financial reporting section .passage sox resulted increased focus controls support financial processing therefore fall scope managements assessment internal control section sox.cobit framework may used assist sox compliance although cobit considerably wider scope.sox guidance pcaob sec state controls part sox assessment extent specific financial risks addressed significantly reduces scope controls required assessment.scoping decision part entitys sox topdown risk assessment. |
Information technology controls | addition statements auditing standards no.sas discusses risks control objectives pertinent financial audit referenced sox guidance.it controls typically fall scope sox assessment may includespecific application transaction processing control procedures directly mitigate identified financial reporting risks.typically controls within major applications financial process accounts payable payroll general ledger etc.focus key controls specifically address risks entire application.it general controls support assertions programs function intended key financial reports reliable primarily change control security controlsit operations controls ensure problems processing identified corrected.specific activities may occur support assessment key controls includeunderstanding organization’s internal control program financial reporting processes.identifying systems involved initiation authorization processing summarization reporting financial dataidentifying key controls address specific financial risksdesigning implementing controls designed mitigate identified risks monitoring continued effectivenessdocumenting testing controlsensuring controls updated changed necessary correspond changes internal control financial reporting processes andmonitoring controls effective operation time.to comply sarbanesoxley organizations must understand financial reporting process works must able identify areas technology plays critical part.considering controls include program organizations recognize controls direct indirect impact financial reporting process. |
Information technology controls | instance application controls ensure completeness transactions directly related financial assertions.access controls hand exist within applications within supporting systems databases networks operating systems equally important directly align financial assertion.application controls generally aligned business process gives rise financial reports.many systems operating within organization sarbanesoxley compliance focuses associated significant account related business process mitigate specific material financial risks.focus risk enables management significantly reduce scope general control testing relative prior years. |
Information technology controls | realtime disclosure section requires public companies disclose information material changes financial condition operations rapid basis.companies need determine whether existing financial systems enterprise resource management applications capable providing data real time organization need add capabilities use specialty software access data.companies must also account changes occur externally changes customers business partners could materially impact financial positioning e.g.key customersupplier bankruptcy default.to comply section organizations assess technological capabilities following categories availability internal external portals portals help route identify reporting issues requirements investors relevant parties.capabilities address need rapid disclosure.breadth adequacy financial triggers alert organization sets trip wires kick section disclosure event.adequacy document repositories – repositories play critical role event monitoring assess disclosure needs provide mechanism audit disclosure adequacy.capacity early adopter extensible business reporting language xbrl – xbrl key tool integrate interface transactional systems reporting analytical tools portals repositories. |
Information technology controls | section records retention section sarbanesoxley requires public companies public accounting firms maintain audit review work papers period five years end fiscal period audit review concluded.includes electronic records created sent received connection audit review.external auditors rely certain extent work internal audit would imply internal audit records must also comply section .in conjunction document retention another issue security storage media well electronic documents protected current future use.fiveyear record retention requirement means current technology must able support stored five years ago.due rapid changes technology today’s media might outdated next three five years. |
Information technology controls | audit data retained today may retrievable data degradation obsolete equipment storage media.section expects organizations respond questions management sox content.itrelated issues include policy standards record retention protection destruction online storage audit trails integration enterprise repository market technology sox software more.addition organizations prepared defend quality records management program rm comprehensiveness rm i.e.paper electronic transactional communications includes emails instant messages spreadsheets used analyze financial results adequacy retention life cycle immutability rm practices audit trails accessibility control rm content.enduser application spreadsheet controls pcbased spreadsheets databases often used provide critical data calculations related financial risk areas within scope sox assessment. |
Information technology controls | financial spreadsheets often categorized enduser computing euc tools historically absent traditional controls.support complex calculations provide significant flexibility.however flexibility power comes risk errors increased potential fraud misuse critical spreadsheets following software development lifecycle e.g.design develop test validate deploy.remediate control spreadsheets public organizations may implement controls asinventory riskrank spreadsheets related critical financial risks identified inscope sox assessment. |
Information technology controls | typically relate key estimates judgments enterprise sophisticated calculations assumptions involved.spreadsheets used merely download upload less concern.perform risk based analysis identify spreadsheet logic errors.automated tools exist purpose.ensure spreadsheet calculations functioning intended i.e.baseline them.ensure changes key calculations properly approved.responsibility control spreadsheets shared responsibility business users it.organization typically concerned providing secure shared drive storage spreadsheets data backup. |
Information technology controls | business personnel responsible remainder.see also chief information officerchief information security officercontinuous auditingdata governanceinformation technology auditit riskit risk managementpublic company accounting oversight boardrisk itsarbanesoxley act references coe martin j. trust services better way evaluate i.t.controls fulfilling requirements section .journal accountancy ..chan sally stan lepeak. |
Information technology controls | sarbanesoxley.cma management ..goodwin bill.lead sarbanesoxley.computer weekly april p.gomolski barbara. |
Information technology controls | top five issues cios.computerworld january .hagerty john.sarbanesoxley fact business lifesurvey indicates sox itcompliance spending rise .varbusiness nov. .altiris.comit control objectives sarbanes oxley importance design implementation sustainability internal control disclosures financial reporting.itgi.org. |
Information technology controls | april .governance institute.may johnston michelle.executing audit sarbanesoxley compliance.informit.com. |
Information technology controls | september lurie barry n. information technology sarbanesoxley compliance cfo must understand.bank accounting finance ..mccollum tim.iia seminar explores sarbanesoxley impact.audit .mcconnell jr. donald k george y. banks. |
Information technology controls | sarbanesoxley change audit process.aicpa.org .munter paul.evaluating internal controls auditor independence sarbanesoxley.financial executive ..“perspectives internal control reporting resource financial market participants. |
Information technology controls | deloitte touche llp ernst young llp kpmg llp pricewaterhousecoopers llp.december .piazza peter.security requirements sarbanesoxley.security management june .sarbanesoxley section overview pcaobs requirement.kpmg. |
Information technology controls | april .sarbanesoxley spending expected spending section compliance averaged .million survey finds.informationweek march .the impact sarbanesoxley corporate governance.serena.com may.five steps success spreadsheet compliance. |
Information technology controls | compliance week july .pcaobus.org pcaob’s new audit standard internal control financial reporting approved sec.subset enterprises internal control.control objectives relate confidentiality integrity availability data overall management function business enterprise.controls often described two categories general controls itgc application controls.itgc include controls information technology environment computer operations access programs data program development program changes.application controls refer transaction processing controls sometimes called inputprocessingoutput controls. |
Information technology controls | information technology controls given increased prominence corporations listed united states sarbanesoxley act.cobit framework control objectives information technology widely used framework promulgated governance institute defines variety itgc application control objectives recommended evaluation approaches.departments organizations often led chief information officer cio responsible ensuring effective information technology controls utilized.general controls itgc itgc represent foundation control structure.help ensure reliability data generated systems support assertion systems operate intended output reliable. |
Information technology controls | itgc usually include following types controlscontrol environment controls designed shape corporate culture tone top.change management procedures controls designed ensure changes meet business requirements authorized.source codedocument version control procedures controls designed protect integrity program codesoftware development life cycle standards controls designed ensure projects effectively managed.logical access policies standards processes controls designed manage access based business need.incident management policies procedures controls designed address operational processing errors.problem management policies procedures controls designed identify address root cause incidents.technical support policies procedures policies help users perform efficiently report problems.hardwaresoftware configuration installation testing management standards policies procedures.disaster recoverybackup recovery procedures enable continued processing despite adverse conditions.physical security controls ensure physical security information technology individuals environmental risks.application controls application program controls fully automated i.e.performed automatically systems designed ensure complete accurate processing data input output.controls vary based business purpose specific application.controls may also help ensure privacy security data transmitted applications. |
Information technology controls | categories application controls may includecompleteness checks controls ensure records processed initiation completion.validity checks controls ensure valid data input processed.identification controls ensure users uniquely irrefutably identified.authentication controls provide authentication mechanism application system.authorization controls ensure approved business users access application system.input controls controls ensure data integrity fed upstream sources application system.forensic controls control ensure data scientifically correct mathematically correct based inputs outputs controls ciociso organizations chief information officer cio chief information security officer ciso typically responsible security accuracy reliability systems manage report companys data including financial data.financial accounting enterprise resource planning systems integrated initiating authorizing processing reporting financial data may involved sarbanesoxley compliance extent mitigate specific financial risks.internal control frameworks cobit control objectives information technology cobit widely utilized framework containing best practices governance management information technology aimed whole enterprise.consists domains processes.basic structure indicates processes satisfy business requirements enabled specific activities. |
Information technology controls | cobit defines design factors considered enterprise build bestfit governance system.cobit addresses governance issues grouping relevant governance components governance managementobjectives managed required capability levels.coso committee sponsoring organizations treadway commission coso identifies five components internal control control environment risk assessment control activities information communication monitoring need place achieve financial reporting disclosure objectives cobit provide similar detailed guidance interrelated val concentrates higherlevel governance valueformoney issues.five components coso visualized horizontal layers threedimensional cube cobit objective domainsapplying individually aggregate.four cobit major domains plan organize acquire implement deliver support monitor evaluate. |
Information technology controls | controls sarbanesoxley act sox sox part united states federal law requires chief executive chief financial officers public companies attest accuracy financial reports section require public companies establish adequate internal controls financial reporting section .passage sox resulted increased focus controls support financial processing therefore fall scope managements assessment internal control section sox.cobit framework may used assist sox compliance although cobit considerably wider scope.sox guidance pcaob sec state controls part sox assessment extent specific financial risks addressed significantly reduces scope controls required assessment.scoping decision part entitys sox topdown risk assessment. |
Information technology controls | addition statements auditing standards no.sas discusses risks control objectives pertinent financial audit referenced sox guidance.it controls typically fall scope sox assessment may includespecific application transaction processing control procedures directly mitigate identified financial reporting risks.typically controls within major applications financial process accounts payable payroll general ledger etc.focus key controls specifically address risks entire application.it general controls support assertions programs function intended key financial reports reliable primarily change control security controlsit operations controls ensure problems processing identified corrected.specific activities may occur support assessment key controls includeunderstanding organization’s internal control program financial reporting processes.identifying systems involved initiation authorization processing summarization reporting financial dataidentifying key controls address specific financial risksdesigning implementing controls designed mitigate identified risks monitoring continued effectivenessdocumenting testing controlsensuring controls updated changed necessary correspond changes internal control financial reporting processes andmonitoring controls effective operation time.to comply sarbanesoxley organizations must understand financial reporting process works must able identify areas technology plays critical part.considering controls include program organizations recognize controls direct indirect impact financial reporting process. |
Information technology controls | instance application controls ensure completeness transactions directly related financial assertions.access controls hand exist within applications within supporting systems databases networks operating systems equally important directly align financial assertion.application controls generally aligned business process gives rise financial reports.many systems operating within organization sarbanesoxley compliance focuses associated significant account related business process mitigate specific material financial risks.focus risk enables management significantly reduce scope general control testing relative prior years. |
Information technology controls | realtime disclosure section requires public companies disclose information material changes financial condition operations rapid basis.companies need determine whether existing financial systems enterprise resource management applications capable providing data real time organization need add capabilities use specialty software access data.companies must also account changes occur externally changes customers business partners could materially impact financial positioning e.g.key customersupplier bankruptcy default.to comply section organizations assess technological capabilities following categories availability internal external portals portals help route identify reporting issues requirements investors relevant parties.capabilities address need rapid disclosure.breadth adequacy financial triggers alert organization sets trip wires kick section disclosure event.adequacy document repositories – repositories play critical role event monitoring assess disclosure needs provide mechanism audit disclosure adequacy.capacity early adopter extensible business reporting language xbrl – xbrl key tool integrate interface transactional systems reporting analytical tools portals repositories. |
Information technology controls | section records retention section sarbanesoxley requires public companies public accounting firms maintain audit review work papers period five years end fiscal period audit review concluded.includes electronic records created sent received connection audit review.external auditors rely certain extent work internal audit would imply internal audit records must also comply section .in conjunction document retention another issue security storage media well electronic documents protected current future use.fiveyear record retention requirement means current technology must able support stored five years ago.due rapid changes technology today’s media might outdated next three five years. |
Information technology controls | audit data retained today may retrievable data degradation obsolete equipment storage media.section expects organizations respond questions management sox content.itrelated issues include policy standards record retention protection destruction online storage audit trails integration enterprise repository market technology sox software more.addition organizations prepared defend quality records management program rm comprehensiveness rm i.e.paper electronic transactional communications includes emails instant messages spreadsheets used analyze financial results adequacy retention life cycle immutability rm practices audit trails accessibility control rm content.enduser application spreadsheet controls pcbased spreadsheets databases often used provide critical data calculations related financial risk areas within scope sox assessment. |
Information technology controls | financial spreadsheets often categorized enduser computing euc tools historically absent traditional controls.support complex calculations provide significant flexibility.however flexibility power comes risk errors increased potential fraud misuse critical spreadsheets following software development lifecycle e.g.design develop test validate deploy.remediate control spreadsheets public organizations may implement controls asinventory riskrank spreadsheets related critical financial risks identified inscope sox assessment. |
Information technology controls | typically relate key estimates judgments enterprise sophisticated calculations assumptions involved.spreadsheets used merely download upload less concern.perform risk based analysis identify spreadsheet logic errors.automated tools exist purpose.ensure spreadsheet calculations functioning intended i.e.baseline them.ensure changes key calculations properly approved.responsibility control spreadsheets shared responsibility business users it.organization typically concerned providing secure shared drive storage spreadsheets data backup. |
Information technology controls | business personnel responsible remainder.see also chief information officerchief information security officercontinuous auditingdata governanceinformation technology auditit riskit risk managementpublic company accounting oversight boardrisk itsarbanesoxley act references coe martin j. trust services better way evaluate i.t.controls fulfilling requirements section .journal accountancy ..chan sally stan lepeak. |
Information technology controls | sarbanesoxley.cma management ..goodwin bill.lead sarbanesoxley.computer weekly april p.gomolski barbara. |
Information technology controls | top five issues cios.computerworld january .hagerty john.sarbanesoxley fact business lifesurvey indicates sox itcompliance spending rise .varbusiness nov. .altiris.comit control objectives sarbanes oxley importance design implementation sustainability internal control disclosures financial reporting.itgi.org. |
Information technology controls | april .governance institute.may johnston michelle.executing audit sarbanesoxley compliance.informit.com. |
Information technology controls | september lurie barry n. information technology sarbanesoxley compliance cfo must understand.bank accounting finance ..mccollum tim.iia seminar explores sarbanesoxley impact.audit .mcconnell jr. donald k george y. banks. |
Information technology controls | sarbanesoxley change audit process.aicpa.org .munter paul.evaluating internal controls auditor independence sarbanesoxley.financial executive ..“perspectives internal control reporting resource financial market participants. |
Information technology controls | deloitte touche llp ernst young llp kpmg llp pricewaterhousecoopers llp.december .piazza peter.security requirements sarbanesoxley.security management june .sarbanesoxley section overview pcaobs requirement.kpmg. |
Information technology controls | april .sarbanesoxley spending expected spending section compliance averaged .million survey finds.informationweek march .the impact sarbanesoxley corporate governance.serena.com may.five steps success spreadsheet compliance. |
S/MIME | compliance week july .pcaobus.org pcaob’s new audit standard internal control financial reporting approved sec.smime ietf standards track defined number documents importantly rfc .originally developed rsa data security original specification used ietf mime specification de facto industry standard pkcs secure message format.change control smime since vested ietf specification layered cryptographic message syntax cms ietf specification identical respects pkcs .smime functionality built majority modern email software interoperates them.since built cms mime also hold advanced digital signature. |
S/MIME | function smime provides following cryptographic security services electronic messaging applicationsauthenticationmessage integritynonrepudiation origin using digital signaturesprivacydata security using encryptionsmime specifies mime type applicationpkcsmime smimetype envelopeddata data enveloping encrypting whole prepared mime entity enveloped encrypted packed object subsequently inserted applicationpkcsmime mime entity.smime certificates smime used applications one must obtain install individual keycertificate either ones inhouse certificate authority ca public ca.accepted best practice use separate private keys associated certificates signature encryption permits escrow encryption key without compromise nonrepudiation property signature key.encryption requires destination partys certificate store typically automatic upon receiving message party valid signing certificate.technically possible send message encrypted using destination party certificate without ones certificate digitally sign practice smime clients require user install certificate allow encrypting others. |
S/MIME | necessary message encrypted recipient sender copy message kept sent folder readable sender.a typical basic class personal certificate verifies owners identity insofar declares sender owner email address sense sender receive email sent address merely proves email received really come address given.verify persons name business name.sender wishes enable email recipients verify senders identity sense received certificate name carries senders name organizations name sender needs obtain certificate class ca carries indepth identity verification process involves making inquiries wouldbe certificate holder.detail authentication see digital signature.depending policy ca certificate contents may posted publicly reference verification.makes name email address available see possibly search for. |
S/MIME | cas post serial numbers revocation status include personal information.latter minimum mandatory uphold integrity public key infrastructure.smime working group cabrowser forum smime certificate working group cabrowser forum chartered create baseline requirement applicable cas issue smime certificates used sign verify encrypt decrypt email.effort intended create standards includingcertificate profiles smime certificates cas issue themverification control email addressesidentity validationkey management certificate lifecycle ca operational practices etc.obstacles deploying smime practice smime sometimes considered properly suited use via webmail clients. |
S/MIME | though support hacked browser security practices require private key kept accessible user inaccessible webmail server complicating key advantage webmail providing ubiquitous accessibility.issue fully specific smime secure methods signing webmail may also require browser execute code produce signature exceptions pgp desktop versions gnupg grab data webmail sign means clipboard put signed data back webmail page.seen view security secure solution.smime tailored endtoend security.logically possible third party inspecting email malware also secure endtoend communications.encryption encrypt messages also malware. |
S/MIME | thus mail scanned malware anywhere end points companys gateway encryption defeat detector successfully deliver malware.solution perform malware scanning end user stations decryption.solutions provide endtoend trust require keys shared third party purpose detecting malware.examples type compromise aresolutions store private keys gateway server decryption occur prior gateway malware scan.unencrypted messages delivered end users.solutions store private keys malware scanners inspect messages content encrypted message relayed destination.due requirement certificate implementation users take advantage smime may wish encrypt message without involvement administrative overhead certificates example encrypting message publicprivate key pair instead.any message smime email client stores encrypted cannot decrypted applicable key pairs private key unavailable otherwise unusable e.g. |
S/MIME | certificate deleted lost private keys password forgotten.however expired revoked untrusted certificate remain usable cryptographic purposes.indexing encrypted messages clear text may possible email clients.neither potential dilemmas specific smime rather cipher text general apply smime messages signed encrypted.smime signatures usually detached signatures signature information separate text signed.mime type multipartsigned second part mime subtype applicationxpkcssignature. |
S/MIME | mailing list software notorious changing textual part message thereby invalidating signature however problem specific smime digital signature reveals signed content changed.security issues may electronic frontier foundation eff announced critical vulnerabilities smime together obsolete form pgp still used many email clients.dubbed efail bug required significant coordinated effort many email client vendors fix.see also cryptografdomainkeys identified mail serverhandled email message signing.email encryptionefail security issue smimegnu privacy guard gpgpretty good privacy pgp especially mime security openpgp rfc .references external links rfc cryptographic message syntax cmsrfc cryptographic message syntax cms algorithmsrfc securemultipurpose internet mail extensions smime version . |
Theory of change | message specificationrfc securemultipurpose internet mail extensions smime version .message specificationmicrosoft exchange server understanding smime highlevel overview.theory change defines longterm goals maps backward identify necessary preconditions.theory change explains process change outlining causal linkages initiative i.e.shorterterm intermediate longerterm outcomes.identified changes mapped – outcomes pathway – showing outcome logical relationship others well chronological flow feedback loops.links outcomes explained rationales statements one outcome thought prerequisite another.the innovation theory change lies making distinction desired actual outcomes requiring stakeholders model desired outcomes decide forms intervention achieve outcomes.theory change begin stage initiative depending intended use. |
Theory of change | theory change developed outset best informing planning initiative.worked change model practitioners make informed decisions strategy tactics.monitoring evaluation data become available stakeholders periodically refine theory change evidence indicates.theory change developed retrospectively reading program documents talking stakeholders analyzing data.often done evaluations reflecting worked order understand past plan future. |
Theory of change | history origins theory change emerged field program theory program evaluation mid new way analyzing theories motivating programs initiatives working social political change.earlier origins traced peter druckers articulation management objectives popularized book practice management.management objectives requires identifying higherorder goals lowerorder objectives achieved expected result goals achieved.theory change extends beyond goals commonly named outcomes theory change terminology objectives include impact – anticipated result achieving stated goals.theory change focused generating knowledge whether program effective also explaining methods uses effective. |
Theory of change | theory change concept strong roots number disciplines including environmental organizational psychology also increasingly connected sociology political science.within industrialorganizational psychology austin bartunek noted approaches organizational development frequently based less explicit assumptions processes organizations change interventions needed effect change.development evaluation practice within evaluation practice theory change emerged aspen institute roundtable community change means model evaluate comprehensive community initiatives.notable methodologists hueytsyh chen peter rossi michael quinn patton heléne clark carol weiss thinking apply program theories evaluation since .roundtables early work focused working challenges evaluating complex community initiatives. |
Theory of change | work culminated publication ‘new approaches evaluating comprehensive community initiatives’.book carol weiss member roundtables steering committee evaluation hypothesized key reason complex programs difficult evaluate assumptions inspire poorly articulated.argued stakeholders complex community initiatives typically unclear change process unfold therefore place little attention early midterm changes needed reach longerterm goal.weiss popularized term “theory change” way describe set assumptions explain ministeps lead longterm goal interest connections program activities outcomes occur step way.challenged designers complex communitybased initiatives specific theories change guiding work suggested would improve overall evaluation plans would strengthen ability claim credit outcomes predicted theory.called use approach first glance seems like common sense lay sequence outcomes expected occur result intervention plan evaluation strategy around tracking whether expected outcomes actually produced. |
Theory of change | stature field apparent promise idea motivated number foundations support use technique—later termed “the theory change approach”—in evaluations community change initiatives.years followed number evaluations developed around approach fueling interest field value potential application.between – aspen roundtable community change led dissemination case studies theory change approach although still mostly applied field community initiatives.aspen roundtable concluded leadership field moved apply theory change topics structural racism others expanded visibility application theory change international development public health human rights more.visibility knowledge theory change grew creation theoryofchange.org later theory change online software.growing popularity recent interest burgeoned excellent reviews commissioned comic relief uk department international development uk asia foundation oxfam australia name few. |
Theory of change | explosion knowledge term demand theories led formation first nonprofit dedicated promoting clarifying standards theory change.center theory change houses library definitions glossary licensed offer theory change online actknowledge free charge.the use theory change planning evaluation increased among philanthropies government agencies development organizations universities international ngos un many major organizations developed developing countries.led new areas work linking theory change approach systems thinking complexity.change processes longer seen linear many feedback loops need understood.consequently theory change strengthening monitoring evaluation learning. |
Theory of change | also helping understand assess impact hard measure areas governance capacity strengthening institutional development.innovations continue emerge.challenges despite growing ubiquity theory change however especially development arena understanding approach methods necessary implement effectively uniform.fact evidence confusion term ‘theory change’ actually means cases program developers describe theory change essence simply log frame strategic plan another approach encompass complexity theory change approach.methodology basic structure theory change high order macro ifthen statement done anticipated results. |
Theory of change | outcomes pathway set needed conditions relevant given field action placed diagrammatically logical relationship one another connected arrows posit causality.outcomes along pathway also preconditions outcomes them.thus early outcomes must place intermediate outcomes achieved intermediate outcomes must place next set outcomes achieved on.outcomes pathway therefore represents change logic underlying set assumptions spelled rationales given specific connections exist outcomes theory narrative.quality control criteria early days theory change anne kubisch others established three quality control criteria. |
Theory of change | areplausibilityplausibility refers logic outcomes pathway.make sense outcomes right order preconditions necessary collectively sufficient reach longterm outcomes ultimate impact gaps logicfeasibilityfeasibility refers whether initiative realistically achieve longterm outcomes impact.organization adequate resources need partners scope expectations timeline theory need adjustmenttestabilitytestability refers chiefly indicators solid measurable yield sufficient information evaluate success initiative convincing necessary audiencesin addition three basic quality control criteria actknowledge added another key criterion appropriate scope.actionable theory communicated key audiences dependent part upon choosing right scope broad enough leave gaps model yet focused enough opportunities resources hand.appropriate scope also integrates evaluation concept “accountability”. |
Theory of change | many theory change outcome pathways include “accountability ceiling” often dashed line drawn across pathway separates outcomes organization monitor claim credit attaining higherorder outcomes beyond power achieve—e.g.“a society.” applying model important first step process identifying workable longterm goal longterm outcomes.longterm goal something initiative realistically achieve everyone involved understands.trained external facilitator best lead group consensus specificity process.longterm goal identified group considers “what conditions must place us reach goal” necessary conditions shown outcomes theory change pathway underneath longterm outcome. |
Theory of change | outcomes act preconditions longterm outcome.process identifying preconditions continues drilling pathway posing fundamental questions “what place outcome achieved” “are preconditions sufficient outcome achieved” sessions participants may use markers sticky notes chart paper identify organize outcomes surface assumptions develop indicators on.messy group work usually captured facilitator digital form content expanded edited printed shared otherwise managed theory continues developed.measuring change ultimate success theory change lies ability demonstrate progress achievement outcomes.evidence success confirms theory indicates initiative effective. |
Theory of change | therefore outcomes theory change must coupled indicators guide facilitate measurement.indicators may said operationalize outcomes – make outcomes understandable concrete observable measurable terms.relationship indicator outcome confusing may clarified simple formula “i’ll know outcome reached see indicator.” example “i’ll know teenagers program understand prenatal nutrition health guidelines see program participants identifying foods good sources nutrition.”ideally every outcome outcomes pathway dashed accountability ceiling indicator available resources often make difficult do.many groups want designate priority outcomes – outcomes know need measure theory going hold.outcomes must operationalized made measurable one indicators.minimum every outcome initial interventions designed least one indicator. |
Theory of change | monitoring evaluation origins theory change lie field monitoring evaluation developments years ensured theory change continues invaluable method conduct evaluations many different types projects organizations.often posing theorybased evaluation questions helps focus evaluation efforts key concerns.well may need pick right indicators among many available one use “monitoring questions” select indicators helpful.monitoring questions take form “what really need know order manage grantmaking directed achievement outcomeit important understand success beyond knowing “what works”.experience shown blindly copying scaling intervention hardly ever works. |
Theory of change | important task monitoring evaluation gather enough knowledge understanding able predict – degree confidence – initiative set activities might work different situation needs adjusted get similar better results.also need able combine evidence number studies order build stronger picture taking place unfolding importantly context influences initiative.just development theory change participatory process tocbased monitoring evaluation system designed participatory way.example grant managers involved choosing outcomes greatest interest decisionmaking.similarly people ground input indicators use operationalize choices instruments methods data collection existing sources data may used tracking indicators.comparison models practitioners developed logic models logical frameworks strategies tools plan evaluate social change programs. |
Theory of change | models well articulate goals resources initiative organization give less focus complex social economic political institutional processes underlie social societal change.thus logic models logframes developed implementation theory behind work lack underlying theory change.theory change also contrasts logic models logframes beginning participatory process clearly define desired outcomes air challenge one anothers assumptions.theory change begins first working program goals desired impact working backwards outcome pathways rather engaging conventional forward oriented “sothat” reasoning.example sothat reasoning grantee decides increase media coverage lack health insurance among children public awareness increases policymakers increase knowledge interest policies change children health insurance.theory change contrast group begins intervention longterm goal outcomes works backward time toward earliest changes need occur. |
Theory of change | pathway developed time consider interventions best produce outcomes pathway.many organizations including rockefeller foundation united states agency international development used results framework companion scorecard management tools.results framework complementary adaptable theory changebased monitoring evaluation system.framework gives appearance derived wellthoughtout conceptual model even conceptual model lacking.limitations results frameworks show causal connections conditions need change order meet ultimate goals.added value theory change lies revealing conceptual model including causal relationships among outcomes relationships activities outcomes outcomes indicators. |
Theory of change | overall theory change helps make explicit assumptions upon results framework based.applications toc international developmentstate agenciesu.k. department international developmentu.s. usaidausaidirish aidamerican foundationsrockefeller foundationford foundationnongovernment organizationsu.n. development programworld bankinteramerican development bankworld visionthe hunger projectcareamnesty internationalcanadian feed childrenwomen women internationaloxfamgreenpeacealliance financial inclusioncalifornia endowmenttoc climate organizationsthe climate centertoc community schools u. s.childrens aid societycommunities schools va.netter center community partnerships philadelphiacincinnati community learning centershartford conn. community schoolspaterson n. j. community schoolsunited federation teachers new york citybeacon schools new york citytoc philanthropyannie e. casey foundationkellogg foundationlumina foundation education innovations new horizons theory changethere two areas work although coordinated theory change offer much think making theory change focused effective. |
Theory of change | annie e. casey foundation proposes mapping organizations social change work along three criteria impact influence leverage.impact work program outcomesyour influence much actors change result workyour leverage much investment others put model.to date theory change distinguished impact influence leverage types outcomes may useful way focusing theory change measurable achievements.particularly using theory change guide monitoring evaluation casey rubric helps focus groups attention outcomes could achieved convincingly attributed groups work.direct programrelated outcomes impact theory would anticipate outcomes influence outcomes leverage.approach could thereby help avoid mapping outcomes involving broad shifts behavior values among whole populations easy think difficult monitor attribute one program.. another refinement directly addresses problem attribution comes outcome mapping. |
Theory of change | process distinguishes changes state changes behavior changes “state” broad shifts economic conditions policy politics institutional behavior among whole populations e.g.cities regions countries industries economic sectors etc.. measuring changes state exceed capacity one actors monitoring capabilities.governments collect data changes state course data may calibrated measure kinds change anticipated one theory change.changes state also stated difficult attribute one source.in contrast changes behavior much easier monitor easily related groups work.outcomes mapping focus changes behavior would tend direct theory change toward outcomes like outcomes change agent cares relatively easily monitor evaluate. |
Theory of change | would proportionately less attention outcomes “every child within five minutes walk playground” “residents healthy”.“changes state” difficult monitor attribute certainty.theory change ‘being strategicdoes theory change frustrate complement strategic thinking ongoing important discussion especially increasing emphasis demand strategy grounded flexible opportunitydriven.perspectives understand toc fixed model gets way effective work useful evaluation.however patrizi notes toc odds strategic behavior organization treats toc like fixed plan.patrizi writes “once assumptions theory change laid foundations dont actually test assumptions dont see using model continuous process. |
Theory of change | like ‘well toc done’.change model instead treated something adjust organizations learn works experience field theory odds strategic behavior.strategy seizing opportunities trying works theory change model serves guiding frame reference.list model list push practitioners consider goals part systematic model change think critically—strategically—about best attain outcomes along pathway.limitations function linear modelgiven things dont happen straightline sequence – things impact multiple partly unpredictable ways kinds feedback loops arent modeled topdown diagramming format – important question adequate linear theory change model description whats going happen one answer question theory change fact model things happen rather models believe things happen.theory change forecast shows conditions believe must exist conditions come being. |
Theory of change | forward looking logical theory change reflects way think logically –that b—and chronologically—first that.linear format therefore appropriate.helpful complement theory change process model shows theory change fits larger cyclical scheme theory leads action leads monitoring evaluation leads adjustment theory leads next action monitoring evaluation on.process model depicts linear theory conceptual driver change must remain useful accompanied taking action also evaluation recalibration.getting ‘buyin’ senior leadershipit important remember often highlevel person endorsed initiated theory change process something value “bought in” beginning.challenge emerges therefore sustain support letting others develop theory. |
Configuration management | similar many issues come matters hierarchy delegation effective leaders delegate trust teams carry work.many variations model usually involves good measures delegation conversely reporting back get leaders thinking work progresses.necessary come highlevel people laid best thinking dont go without something concrete respond dont wait everything perfect either.see also backcastingcritical theoryscenario planningthought experiment references sources external links theory change course edx free online course develop theory change.theory change course udemy online course explaining theory change logic models help plan develop evaluation strategy.cm process widely used military engineering organizations manage changes throughout system lifecycle complex systems weapon systems military vehicles information systems.outside military cm process also used service management defined itil domain models civil engineering industrial engineering segments roads bridges canals dams buildings.introduction cm applied life cycle system provides visibility control performance functional physical attributes.cm verifies system performs intended identified documented sufficient detail support projected life cycle.cm process facilitates orderly management system information system changes beneficial purposes revise capability improve performance reliability maintainability extend life reduce cost reduce risk liability correct defects. |
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