1. Systems administration.Systems administrators make sure all information system components operate smoothly and efficiently. 2. Network management. Network managers ensure that devices are linked to the organizations internal and external networks and that those networks operate properly. 3. Security management. Security management makes sure that systems are secure and protected from internal and external threats. 4. Change management.Change management is the process of making sure changes are made smoothly and efficiently and do not negatively affect systems reliability, security, confidentiality, integrity, and availability. collusion - Cooperation between two or more people in an effort to thwart internal controls. segregation of systems duties - Implementing control procedures to clearly divide authority and responsibility within the information system function. systems administrator - Person responsible for making sure a system operates smoothly and efficiently. network manager - Person responsible for ensuring that applicable devices are linked to the organization’s networks and that the networks operate properly. security management - People that make sure systems are secure and protected from internal and external threats. change management - Process of making sure changes are made smoothly and efficiently and do not negatively affect systems reliability, security, confidentiality, integrity, and availability. FIGURE Separation of Duties Prevents employees from falsifying records in order to conceal theft of assets entrusted to them Prevents authorization of a fictitious or inaccurate transaction as a means of concealing asset thefts Prevents an employee from falsifying records to cover up an inaccurate or false transaction that was inappropriately authorized CUSTODIAL FUNCTIONS Handling cash Handling inventories tools, or fixed assets Writing checks Receiving checks in the mail RECORDING FUNCTIONS Preparing source documents or entering data online Maintaining journals ledgers, files, databases Preparing reconciliations Preparing performance reports AUTHORIZATION FUNCTIONS Authorization of transactions or decisions
