Segregation of Duties — Funktionstrennung bedeutet, das bestimmte Aufgaben eines Geschäftsprozesses nicht durch ein und dieselbe Person oder Organisationseinheit durchgeführt werden sollen. Der Begriff wird im Bereich der Funktionalen Organisation und der Informatik… … Deutsch Wikipedia
Separation of duties — (SoD) is the concept of having more than one person required to complete a task. It is alternatively called segregation of duties or, in the political realm, separation of powers.General descriptionSeparation of duties is one of the key concepts… … Wikipedia
division of duties — An alternative term for *segregation of duties … Auditor's dictionary
Systems Applications Products audit — is when a computer system from SAP undegoes an audit to check its security and data integrity. SAP is the acronym for Systems, Applications, Products. It is a system that provides users with a soft real time business application. It contains a… … Wikipedia
Information security audit — An information security audit is an audit on the level of information security in an organization. Within the broad scope of auditing information security there are multiple type of audits, multiple objectives for different audits, etc. Most… … Wikipedia
Entity-Level Controls — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Information security — Components: or qualities, i.e., Confidentiality, Integrity and Availability (CIA). Information Systems are decomposed in three main portions, hardware, software and communications with the purpose to identify and apply information security… … Wikipedia
Change management auditing — Change management is an auditing procedure for mitigating risks associated with the changes made to an IT system. Limiting unauthorized changes and having proper segregation of duties controls in place is essential to reduce the risk of… … Wikipedia
Internal control — In accounting and organizational theory, Internal control is defined as a process effected by an organization s structure, work and authority flows, people and management information systems, designed to help the organization accomplish specific… … Wikipedia
Zugriffschutz — Zugriffskontrolle (engl. access control) bezeichnet die Überwachung des Zugriffs auf bestimmte Ressourcen. Im Konkreten entscheidet die Zugriffskontrolle, ob der Zugang zu einer bestimmten Ressource gewährt oder verwehrt wird. Das Ziel der… … Deutsch Wikipedia
