As part of general computer controls, controls over computer operations play a major part. Computer operations include all computer related activities which are conducted in an organization. In computer operations, it is very important have well documented defined policies and procedures which are communicated to all key individuals. Such documented procedures should include procedure for back-ups, recovery, monitoring, problem resolution etc.

Controls over computer operations also includes clear roles and responsibilites for operations execution. Which individuals have access to systems. For example controls require that only librarians should have the access to migrate programs from development environment to the production environment. Similarly, users of softwares should be restricted from gaining access to application programs and making changes to application software. In the overall general computer controls assessment, it is very important to ask questions as to managements role in the process of driving controls and proper allocation of responsibilities.

Related Posts

Control Self Assessment & SOX 404
Audit Techniques - Walkthrough
Scoping for ITGC
Role of Process Owners in 404 Compliance