COMPUTER BASED ENVIRONMENT CONTROLS

Macoveiciuc Pastorel ()
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Macoveiciuc Pastorel: Academy of Economic Studies-Bucharest

Journal of Information Systems & Operations Management, 2011, vol. 5, issue 2, 395-400

Abstract: The aim of these notes is to give an overview of the main activities of computer based activities controls. The basic principles of computer controls should be common to all sectors and to most types of hardware and software. The absence of a common definition of computer control may, in part, be due to the relative newness of computer controls. A key feature of many organisations today is change. Although not necessarily the driver of change, IT is invariably an intrinsec component and much of the change would not be possible without IT. IT has had a major impact on social, economic and political factors throughout the world. Not only has it led to the creation of new professions but it has also revolutionised others, such as office work, or, when combined with robotics, manufacturing industries.

Keywords: control; risk assessment; computer environment; data testing; impact of computers on controls (search for similar items in EconPapers)
Date: 2011
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