State of North Carolina Statewide Information Security Manual Prepared by the Enterprise Security and Risk Management Office Publication Date: April 20, 2012 INTRODUCTION FOR STATEWIDE INFORMATION SECURITY MANUAL ...... 1 GUIDANCE FOR AGENCIES .............................................................................. 1 CHAPTER 1 – CLASSIFYING INFORMATION AND DATA ................................ 2 CHAPTER 2 – CONTROLLING ACCESS TO INFORMATION AND SYSTEMS. 7 CHAPTER 3 – PROCESSING INFORMATION
Words: 65255 - Pages: 262
a)The purpose and use of the different accounting records which can be used in MonteHodge: Accounting is a crucial discipline for keeping track of quantifiable factors for a business or individual. Accountants are primarily employed to track the flow of money through an organization. In some cases, they are charged with ensuring legal compliance. In others, they are more specialized in optimizing that cash flow. Accountants also organize and aggregate financial information and produce reports
Words: 4054 - Pages: 17
ACCT-5600 DR. NICOLAOU Fall 2010 COURSE STRUCTURE In the modern world, the majority of accounting entries occur electronically. Accountants and auditors store information in databases, managed by enterprise systems that have a set of controls to ensure that transactions and record keeping happen as expected. E-business Web sites handle transactions automatically, with the accounting data going directly into the necessary databases. The concept of a paper trail has become a bit of a misnomer;
Words: 6838 - Pages: 28
Distribution Company Internal Controls Infrastructure Pre IPO ACCT 504: Financial Accounting Keller Graduate School of Management Professor Ganesh Pandit Date: February 9, 2014 Pre IPO Examination of LBJ Distribution Company Internal Controls Infrastructure Prepared for: President, LBJ Distribution Company Prepared By: Véron S.A. Lake Company: LLMCO Date: 9 February 2014 Table of Contents Introduction 3 Purpose 4 Legal Requirement of Internal Controls 5 IPO Readiness: Financial
Words: 1816 - Pages: 8
programs. Performs network management, control, and administration on DoD local, metropolitan, and wide area networks, and Command, Control, Communications, Computer and Intelligence systems, Defense Message Systems (DMS), command and control, and functional area systems. Administers Communications Security (COMSEC) and Information Assurance (IA) programs. Summary of essential job functions Could perform any or all of the following: Perform daily network management, control, and administration of
Words: 941 - Pages: 4
issue of the article is material weaknesses related to audit committee and possibility of management’s override of internal control within small companies. Before, the Sarbanes-Oxley Act, audit committees in public companies were under more pressure to understand not just a company's financial statements, but to challenge management and auditors on key accounting, internal control and compliance issues. After the financial scandals that caused firms like Enron and WorldCom to collapse, audit committees
Words: 1917 - Pages: 8
Internal control methods and measures are adopted to safeguard assets, enhance accuracy and reliability of accounting records, increase efficiency of operations and ensure compliance with laws and regulations. Control environment. The management style and the expectations of upper‐level managers, particularly their control policies, determine the control environment. An effective control environment helps to ensure that established policies and procedures are followed. The control environment
Words: 1020 - Pages: 5
bioterror and nuke attacks? New york and DC 4. What kind of facilities are specified in the physical security perimeter control? All information processing facilities 5. Which of the following best represents the principle of “economy of mechanism?” run only the services and applications necessary to perform the desired function 6. What is the primary goal of establishing incident management responsibilities and procedures? Ensuring an effective response to security investigations. 7. An organization has
Words: 1946 - Pages: 8
Controls for Outflows Improper recording of costs and expenses are common errors in financial statements. Fraud is common in payroll, accounts payable, and cash disbursements. Errors and fraud can be prevented when controls for outflows in purchasing, accounts payable, cash disbursements, finance, investments, and payroll are performed. This proposal recommends and explains the controls in detail and describes the importance of the controls for each area. Purchasing: Purchases are requested
Words: 2040 - Pages: 9
The Sarbanes-Oxley Act (SOX) was created on July 2002 after numerous financial scandals involving companies such as Enron and WorldCom. The main section of the act which is section 404(a) requires management to provide the financial reporting accurately and effectively. This is called Internal Control over Financial Reporting (“ICFR”). There are several sections that have been created to assure the accuracy of the financial reports provided by any given company. The accountant has to be approved
Words: 436 - Pages: 2
