PPT-Application Controls

By Brenda Shiner October 2 2014 Presented to the National State Auditors Association 2014 Information Technology Conference This presentation will walk you through the common application controls and how to audit them. at OSU. What is “CASH”?. Currency, coin, and cash equivalents:. Checks. . Traveler’s checks. . Cashier’s checks. . Credit card records. . EFTs: ACH and wire transfers. . Items of cash value: ticket, gift cards/certificates. Risk Assessment. Presented By: . Donna Denker, CPA. Donna Denker & Associates. Definition of Fraud. Per SAS 99 – (2002) – “An intentional act that results in material misstatement to the financial statements that are subject to an audit.”. Paperless Environment. By Andrew Laflin and Jim Kreiser. “Going Paperless…”. When people hear the phrase “going paperless,” they often assume they will no longer be using paper in daily tasks or even have access to it in their office.. Presented By. William Blend, CPA, CFE. . Session Overview. Review the new COSO model on internal controls.. Discuss internal controls and their practical application. .. 2. Here We Go!. 3. 4. fraud highlights. Rich Dad, Poor Dad By Robert T. Kiyosaki V1.0(9-9-2002) the version number by 0.1 and INTRODUCTION There is a Need Does school prepare children for the real world? "Study hard and get good grad Chapter 10. 10-. 1. Learning Objectives. Identify and explain controls designed to ensure processing integrity.. Identify and explain controls designed to ensure systems availability.. 10-. 2. PROCESSING INTEGRITY. Matching. Activity: Hazards and . Controls Matching. 2. Topic called:. 1- Administrative control. Mark sheet. 5 in a row, wins. 1-Admin. HAZARDS & CONTROLS MATCHING GAME. Administrative Control. ___________________. What are they?. Tools to help parents regulate their children’s internet use. . You can set them:. At network level.. On your child’s device.. In an individual app or service. . Parental controls can:. at OSU. What is “CASH”?. Currency, coin, and cash equivalents:. Checks. . Traveler’s checks. . Cashier’s checks. . Credit card records. . EFTs: ACH and wire transfers. . Items of cash value: ticket, gift cards/certificates. Systems Development, Program Changes, and Application Controls. Objectives for Chapter 17. Be familiar with the controls and audit tests relevant to the systems development process.. Understand the risks and controls associated with program change procedures and the role of the source program library.. Export Controls . U.S. export controls restrict the transfer of goods and technology to outside the U.S. when there are potential National Security or Trade Protection Concerns. What are export controls?. Basics . of Internal Controls – what are they. ?. COSO framework . Practical applications to your current . processes. Facilitator: . Laura Williams. Updated February 2014. 2. Internal Control Basics. PRESENTED BY. PAUL E. GLICK. GLICK CONSULTING GROUP. EMAIL pglick@mindspring.com. A SURVEY OF FOLKS REGARDING FRAUD. 31% of All Americans are Dishonest. Another 40% are Situationally Honest (i.e., they will be honest if it pays to be honest and dishonest if it pays to be dishonest). Regulatory Controls. Infrastructure Services. Platform Services. Applications. Security Services. IT Management Services. Data Services. Wells Fargo Technology Controls Cube. The Technology Controls Cube defines controls across three dimensions to establish clear accountability and ensure completeness of coverage.