M.Com. (Computer Auditing) / Both the auditor, faced with the task of determining an effective and efficient audit approach, as well as management, charged with implementing and monitoring need purer security, need to evaluate integrity controls. This need to evaluate integrity controls is increasing, due to the growing complexity of computer environments, the breakdown of the paper audit trail, and the replacement of application controls by integrity controls. By applying the Access Path and Path Context Models, an evaluation was performed of integrity controls and risks in an AS/400 environment. The operating system (08/400) was delineated into functional categories to assist in the evaluation, in a manner consistent with that outlined in the Access Path Model. It was found that sufficient integrity control facilities exist in an AS/400 environment to meet the control objectives, although several risks were identified which could only be addressed by application controls.

M.Comm. / Please refer to full text to view abstract

M.Com. (Accounting) / Please refer to full text to view abstract

M.Com. / Information and the IT systems that support it are important business assets. Their availability, integrity and confidentiality are essential to maintain an organisations competitive edge, cash flow, profitability, company image and compliance with legal requirements. Organisations world-wide are now facing increased security threats from a wide range of sources. Information systems may be the target of a range of serious threats including computer-based fraud, espionage, sabotage, vandalism and other sources of failure or disaster ...