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.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:uj/uj:12353 |
| Date | 23 September 2014 |
| Creators | Bosman, Michael Louis |
| Source Sets | South African National ETD Portal |
| Detected Language | English |
| Type | Thesis |
| Rights | University of Johannesburg |
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