Controls are a mode of living. Whether it’s the workplace that requires a key fob or an identification badge, a password to log into the company network, or an access permission to use a copier, there are numerous controls/safeguards that we encounter during the normal course of our everyday lives.
Defining Control Activities
Control activities are actions taken to minimize risk. A risk is the probability of an event or action having adverse consequences on an organization, such as information assets that are not adequately safeguarded against loss.
Control activities occur throughout the organization and include diverse activities, including approvals, authorizations, verifications, reviews of operating performance, and security of assets.
Internal controls are a fundamental part of any organization’s financial and business policies and procedures. The advantages of internal controls are:
- Prevention of errors and irregularities; if these do occur, the inaccuracies will be detected in a timely method
- Protection of employees from being accused of misappropriations, errors or irregularities by clearly outlining responsibilities and tasks
IT controls are a subdivision of internal controls, and refer to policies, procedures and techniques on computer-based systems. IT controls are essential to protect assets, highly sensitive information and customers. IT controls support business management and governance; they also offer general and technical controls over IT infrastructures.
Subdivisions of IT Controls
Generally, IT controls are divided into two main categories:
1. General Controls
These apply to all system components, processes and data for a specific organization. General control activities are conducted within the IT organization or the technology they support, which can be applied to each system that the organization depends upon. These controls facilitate confidentiality, integrity and availability, contribute to the safeguarding of data, and promote regulatory compliance. General controls make safe reliance on IT systems possible. Examples of such controls include access controls (physical security and logical access) and business continuity controls (disaster recovery and back-up).
2. Application Controls
These controls are business process controls, and contribute to the efficiency of individual business processes or application systems. Examples of application controls include access authorization, which is essential for security of the corporate network. This prevents users from downloading illegal material or viruses, and may also block unproductive or inappropriate applications. Other examples of application controls include segregation of duties and concurrent update control.
Modern IT Solutions
Virtual private network (VPN) technology enables a secure connection to the organization’s data to be made over insecure connections, such as the Internet, and is essential to providing comprehensive security, safety and flexibility to businesses. Furthermore, advanced VPN technology offers several services which help users maintain access to critical information. VPNs facilitate the implementation of IT controls. For instance, VPNs provide dynamic access portals, whereby network managers can define server access with application publishing in such a way that the user only sees his or her personal, customized portal.
Control activities occur throughout the organization, and IT controls are fundamental to protect information assets and mitigate business risks. Deployment of a modern virtual private network (VPN) technology facilitates the implementation and management of IT controls.
If you would like to learn more about VPN technology, and review some helpful tips on critical security aspects, download our free e-book: How Do I Find the Best VPN Solution for My Company?
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