Fundamentals of Information Risk Management Auditing: An introduction for managers and auditors

CHAPTER 5: OVERVIEW OF GENERAL IT AND MANAGEMENT RISKS

Overview

IT controls are composed of:

•   controls specific to individual systems (referred to as ‘application controls’) and

•   those controls common across the whole organisation, division of computer platform (referred to as ‘IT general controls’).

Both operate within the overall context of entity level controls:

•   Entity level controls are about the tone and culture of the organisation.

•   IT general controls are those within the IT management processes to provide a reliable and appropriate operating environment and support the effective operation of application controls.

Application controls will be covered in a later chapter.

To put this in another way, IRM is a group of closely ...