Monday, November 4, 2019
Discuss the information technology control Essay - 1
Discuss the information technology control - Essay Example be considered as an important element of the organizational framework to achieve desired objectives and results in the competitive business environment. Information technology and control can be considered as an internal control initiative of organizations related to the maintenance of confidentiality and integrity of available data along with the effective management of the information technology functions within the organization. This means that management of confidential information along with controlling the flow of information is the major task of information management control. However, information technology control has different facets with different importance and value in the operational framework that also needs to be assessed and analyzed for a better understanding over the subject matter. Information technology control can be classified under two heads; Information technology general controls and information technology application controls with both having different value and benefits. Information technology general controls are based on controlling the information technology environment, computer operations, program development, program management and access of programs as per the need and demand. It can be considered as a basic framework of managing information technology functions within the organization. On the other hand information technology application controls refer to transaction controls mainly related to the input of data based on transactions. It also checks whether all transactions in the form of data have been stored and processed in an effective manner or not along with ensuring that only approved business users can access data and information in a logical and ethical manner. Basically, the whole act is to ensure that data has been stored in the right manner along with making them accessible to a number of users who are an important part of the organization. It needs to be mentioned that every organization has certain confidential
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