NCJ Number
68084
Journal
Journal of Accountancy Volume: 139 Issue: 2 Dated: (FEBRUARY 1975) Pages: 35-39
Date Published
1975
Length
5 pages
Annotation
RESPONSIBILITY FOR FRAUD AND COMPUTER SECURITY METHODS IS DISCUSSED AS IT RELATES TO THE VENDOR, THE DATA PROCESSING MANAGER, AND THE AUDITOR.
Abstract
NO COMPUTER SECURITY SYSTEM IS ABSOLUTELY SAFE, AND PERSONS RESPONSIBLE FOR THE SYSTEM ARE INCREASINGLY VULNERABLE TO LEGAL CHARGES OF FAILURE TO DETECT FRAUD. THE COMPUTER VENDOR IS OBLIGATED TO FURNISH A MACHINE WITH BUILTIN SECURITY DEVICES. MANY MANUFACTURERS HAVE DONE THIS, BUT ALSO PROVIDE THE CAPACITY TO BYPASS OR REMOVE THE SECURITY FEATURES. IN ORDER TO PROTECT THEMSELVES, VENDORS SHOULD PROMOTE SECURITY CONTROLS IN A SYSTEM, PERIODICALLY CHECK TO SEE IF THEY ARE BEING USED, AND INSTALL SECURITY DEVICES THAT CANNOT BE CIRCUMVENTED IN FUTURE MODELS. THE DATA PROCESSING MANAGER IS RESPONSIBLE FOR SECURITY OF THE DATA CENTER AND SHOULD CONCENTRATE ON INTERNAL CONTROLS. EVERY COMPUTER SYSTEM HAS THE CAPACITY TO DETECT ABUSE SUCH AS UNSCHEDULED RUNS AND UNAUTHORIZED ACCESS TO DATA FILES. SEPARATION OF OPERATING AND DEVELOPMENT ACTIVITIES IS ESSENTIAL TO PREVENT COLLUSION. PSYCHOLOGICAL SECURITY TOOLS INCLUDE PUBLICIZING THE IMPORTANCE OF SECURITY TO ALL STAFF, PAYING ATTENTION TO EMPLOYEE MORALE, AND PROVIDING TEMPORARY ASSISTANCE TO FIRED EMPLOYEES. AUDITORS SHOULD USE AUDIT SOFTWARE PACKAGES THAT HAVE BEEN DEVELOPED TO DETERMINE THE ACCURACY OF DATA FILES USED TO CREATE FINANCIAL STATEMENTS. INTERNAL CONTROL GUIDELINES, FLOWCHARTING, MAPPING TECHNIQUES, AND OTHER SPECIALIZED TESTING PROGRAMS ARE AVAILABLE. DEFINITION OF THE CONCEPT OF AUDITABILITY DEVELOPMENT FOR THE SMALL CENTER WILL HELP TO COMBAT FUTURE ABUSE. REFERENCES ARE CITED IN THE ARTICLE AND FOOTNOTES ARE PROVIDED. (MJM)