Security and Control

Abstract

The value of information depends upon its effective use. This in turn depends upon management’s confidence in the information received. Their confidence is based on the reliability and accuracy of the information. This is particularly true when this information is produced by computer systems. No system, however good, can be left for too long before it is checked to see that it is performing efficiently as there are many ways in which a system can be damaged, both deliberately and accidentally. It is essential, therefore, that all computer systems are regularly audited.