About Us
August 2009 from CAmagazine – “Financial and information technology managements are faced with competing, complex and confusing standards and guidance on how to evaluate the design and operating effectiveness of IT application controls. An application control — a user’s transaction processing limit, for example — must function within a secure, trustworthy computing environment (i.e., the surrounding network, server hardware and operating systems) for it to work. This is what placed in operation means, and it is required before an IT application control can be considered to be designed effectively…
All applications need trustworthy IT infrastructure (operating systems, database management systems, networks) to manifest their destiny and to breathe life into their lines of code…”
180 View – We recommend taking a look at the article and the accompanying chart that shows the interdependence of systems and controls. I think the author is getting a little carried away with IT infrastructure – “manifest their destiny…” It does support the application but it is not any guarantee that the application is controlled or operates effectively.
Go Back