Corrective Control – Control to correct Information System's detected irregularities

Corrective Controls are one of the three basic types of internal control which are basically meant to correct detected irregularities of Information System.

Success of corrective control (any type of internal control) depends mainly upon the following factors:

1. Control Objective definition
2. Control Rule sets
3. Management support
4. Division of labour and segregation of duties
5. Independence
6. Cost of control versus benefit analysis
7. Skill sets and Techniques


All Controls only provide a reasonable assurance that control objectives will be fulfilled. The corrective controls ensure correctness after detection of errors or irregularities but it does not guarantee the detection of all irregularities.


Example(s) of Corrective control-: Backup System or backup Procedure

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More Segregation of duties for CISA Aspirants - job allocation for various Administrators

 

CISA Quick Tips 9:

This will be the last posting for this week.

I shall put this Quick Points for CISA  as a Match Table. You have to match

the columns A & B of the following table  and tell whose job is compatible

to whom.

 

A	B
System Administrator	Quality Assurance
Database Administrator	Network Administrator
Security Administrator	Data Manager

 

The above will be supplement to my previous Blog posting on the subject

and both of them will be supplement to CISA Review Manual of ISACA and

this will make you prepared for any type of question on this topic.

Before presenting CISA Type Questions I shall give answer to previous

question.

Answer to CISA Type Question 8.

Compliance test is a useful tool to test

 

1. Segregation of duties

2. Procedures

3.Policy

4. Guidelines

 

So, answer will be 1. Compliance Testing.

 

Note: Since various questions can be framed on the above

explanation. Hence this will prepare you for not only a single

question but for many such questions. That is what i want to.

I shall shortly be publishing the effective way to study for

CISA Preparation.

 

CISA Type Question 9 :

During an IS Audit of a financial organization IS auditor needs to test the

detail of Account balances of some customers. Which test will be MOST

suitable for him.

1. Compliance Testing

2. Substantive Testing.

3. No test is needed,

 

 

I have requested some of my CISA friends for more contribution. Hope to

publish them soon on my blog.I am getting more than 100 unique hits from

all over the world on daily basis when my blog is only around 10 days old.

This is a really encouraging sign.Do not forget to post your feedback

which will be a real earning for me.

 

Happy weekend.

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Segregation of duties from CISA Exam Point of View

CISA Exam Quick Tips 8 :

Segregation of duties for a programmer.

A programmer can be a System Programmer or an Application Programmer. So, the question is what additioal job a programmer can be assigned to? A programmer can be a System Analyst. Means, System programmer and a Programmer who designs application to run on systems can be a System Analyst.

The second things to know is what job is incompatible for a Programmer as per IT Governance Best Practices? Answer will be- A programmer should not be entrusted with the additional job of Data Entry Personnel, a Tape Librarian or a Computer Operator.

My above statement will be diagrammatically represented as below:

Now you may ask yourself why these jobs are unsuited or attuned. If you are able to answer yourself, your preparation for this topic is through for CISA Exam.

CISA Type Question 8.
IN IS Audit process 'Segregation of duties' is generally BEST tested by which of the following methods?
1. Compliance Testing.
2. Substantive Testing.
3. Can not be tested.
Note: CISA Quick Tips on Compliance & Substantive Testing will be published in due course.

Answer to CISA Type Question 7.

While auditing a network an IS Auditor must see that whether

broadcast domain is defined correctly and as per requirement or not.

Broadcast can be a cause of major packet loss in situations and

degrade a network.So, the Correct answer is 2. Broadcast.

Further Reference:

1. CISA Review Manual by published ISACA

2. http://www.isaca.org

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