Computer System Controls

In order to minimize the risks of errors or fraud occurring in the computer system certain controls have to be put into place. These controls can be broken up into three different categories. They are
1. Administrative Controls
2. Systems Development Controls
3. Procedural Controls

Administrative Controls
Administrative controls are those controls are those controls that are placed on the system to ensure the proper organization and processing of data. These administrative controls are Division of duties.
Duties are assigned to different individuals in the organization. This is done in such a way that no one person can have full control over a transaction. This ensures that an individual cannot have full control over the creation and ope...