BuyFind

Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
Publisher: Cengage Learning
ISBN: 9781337552127
BuyFind

Accounting Information Systems

11th Edition
Ulric J. Gelinas + 3 others
Publisher: Cengage Learning
ISBN: 9781337552127

Solutions

Chapter
Section
Chapter 8, Problem 1RQ
Textbook Problem

What are the four major categories of pervasive controls? Why would the PCAOB refer to these controls as ‘entity-level’?

Expert Solution
Summary Introduction

To determine: The four major categories of pervasive controls and provide reason for referring these control as ‘entity-level’ by PCAOB.

Explanation of Solution

Four major categories of pervasive controls and provide reason for referring these control as ‘entity-level’ by PCAOB:

The four major categories of pervasive control are,

  • Organizational design.
  • Corporate policies,
  • Monitoring controls and
  • IT general controls.

PCAOB referred the above controls as ‘entity level’ since it controls the overall security of the firm. The Organizational design controls the organizational structure and environment, the rules and regulations are governed under corporate policies. The monitoring controls guides the surveillance actions and IT general controls guides other IT related security actions.

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Chapter 8 Solutions

Accounting Information Systems
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Ch. 8 - What types of documentation constitute a...Ch. 8 - What are the four stages through which a program...Ch. 8 - What steps are commonly included in a business...Ch. 8 - Describe backup and recovery.Ch. 8 - Describe continuous data protection (CDP), a...Ch. 8 - What is the difference between a hot site and a...Ch. 8 - Describe a denial-of-service attack. What controls...Ch. 8 - Describe the three layers of controls for...Ch. 8 - Explain biometric identification systems.Ch. 8 - Describe the four layers of controls for...Ch. 8 - Distinguish firewalls, intrusion-detections...Ch. 8 - What is data encryption? What is the key in...Ch. 8 - Define computer hacking and cracking, and explain...Ch. 8 - Provide three examples of hacking techniques....Ch. 8 - The chapter discusses environmental hazards with...Ch. 8 - What is the COBIT 5 framework? How does it differ...Ch. 8 - Name the five principles delineated by COBIT 5.Ch. 8 - List the seven enablers in the COBIT 5 framework.Ch. 8 - What are the five IT control process domains in...Ch. 8 - The Enterprise Risk Management (ERM) framework...Ch. 8 - In small companies with few employees, it is...Ch. 8 - No matter how sophisticated a system of internal...Ch. 8 - If personnel hiring is done correctly, the other...Ch. 8 - Monitoring must be performed by an independent...Ch. 8 - A key control concern described in Table 8.2 (p....Ch. 8 - Debate the following point: Business continuity...Ch. 8 - Contracting for a hot site is too cost-prohibitive...Ch. 8 - Preventing the unauthorized disclosure and loss of...Ch. 8 - Your boss was heard to say, If we implemented...Ch. 8 - For each of these control plans, suggest a...Ch. 8 - The following is a list of six control plans from...Ch. 8 - The following is a list of six control plans from...Ch. 8 - Question: 1. Using a key of 2 and an algorithm of...Ch. 8 - Question : Listed here are 20 control plans...Ch. 8 - The following is a list of 13 control plans from...Ch. 8 - Assume that accounts payable are processed on a...Ch. 8 - Personnel at CP Company must perform the following...Ch. 8 - AS5 outlines the processes for An Audit of...Ch. 8 - Examine the last column in Table 8.2 (p. 280) for...

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