In doing so, these systems often replace manual control activities with automated or IT- dependent control activities. ... Controls include: ac Strategies and plans ac Policies and procedures ac Risk assessment activities acTraining and education ... Such controls can be found in most financial applications including large systems such as SAP and Oracle as well as smaller OTS systems such as ACCPAC. Controlanbsp;...
|Title||:||IT Control Objectives for Sarbanes-Oxley|
|Author||:||IT Governance Institute|
|Publisher||:||ISACA - 2006-01-01|