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What is Internal Controls

Chapter 6
Achieving Organizational Agility, Intelligence, and Resilience Through Information Systems
Systematic measures instituted by an organization to ensure the integrity of its operations.
Published in Chapter:
Assurance for Change Management With COBIT 2019 and CMMC Maturity Frameworks
Jeffrey S. Zanzig (Jacksonville State University, USA) and Guillermo A. Francia, III (University of West Florida, USA)
Copyright: © 2022 |Pages: 34
DOI: 10.4018/978-1-7998-4799-1.ch006
Abstract
As technology plays an ever-increasing role in carrying out structured tasks in today's society, people are given more time to focus their attention on higher levels of service and personal development. However, technology is in a constant state of change and assurance services are needed to help ensure that technology changes are accomplished properly. The Institute of Internal Auditors has identified 10 steps that can be used to effectively implement changes in technology. This process and its accompanying internal controls can be assessed through an internal audit function that considers issues of both functionality and security. In addition, continuous improvement of the change management process for technology can be evaluated though capability/maturity models to see if organizations are achieving higher levels of accomplishment over time. Such models include the COBIT 2019-supported capability maturity model integration (CMMI) model and the cybersecurity maturity model certification (CMMC) framework used by defense industrial base organizations.
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Chapter 56
Data Mining Applications in Accounting and Finance
Processes or procedures in a firm’s financial reporting system that are designed to address reliability and quality of the data and the reports produced.
Published in Chapter: Data Mining Applications in Accounting and Finance; From: Encyclopedia of Business Analytics and Optimization
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Chapter 5
Using the NIST Framework and COBIT 2019 in Offering Cybersecurity Consulting and Assurance Services
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Chapter 6
Service Organization Control (SOC) Reports and Their Usefulness
Controls that assure the privacy, accuracy, and security of data and information. These controls can be broad-based or specific to a particular application.
Published in Chapter: Service Organization Control (SOC) Reports and Their Usefulness; From: Global Perspectives on Information Security Regulations: Compliance, Controls, and Assurance
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Chapter 31
Application of Fuzzy Logic to Fraud Detection
Procedures applied by a business organization that ensure information is safeguarded, that it is accurate and reliable, and that it is processed efficiently and in accordance with management’s prescribed policies.
Published in Chapter: Application of Fuzzy Logic to Fraud Detection; From: Encyclopedia of Information Science and Technology, Second Edition
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Chapter 4
Leadership Using Internal Controls for a Decentralized (Remote) Workforce
Procedures designed to protect an entity’s assets, the most common of which is a proper segregation of duties.
Published in Chapter: Leadership Using Internal Controls for a Decentralized (Remote) Workforce; From: Business Models to Promote Technology, Culture, and Leadership in Post-COVID-19 Organizations
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