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55 / 151

© 2008 Prentice Hall Business Publishing     Accounting Information Systems, 11/e    Romney/Steinbart

55 of 151

OBJECTIVE 1: OVERALL SECURITY

Compensating controls

If security controls are seriously deficient, the organization faces substantial risks.

Partial compensation for poor computer security can be provided by:

Sound personnel policies

Effective segregation of incompatible duties

Effective user controls, so that users can recognize unusual system output.

These compensations aren’t likely to be enough, so auditors should strongly recommend that security weaknesses be corrected.

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