Page 55 - Auditinf Electronic System

programs change too.). For this reason, periodic backup and rotation are essential.
And stored in an offsite location. The offsite location for storing data must be
temperature- and humidity-controlled and guarded against physical intrusion. it must
be geographically remote enough from the site of the organization's main operations
that it would not be affected by the same natural disaster.

Eighth: the role of IT Governance:

▪ Corporate Governance: These are the structures and processes for the direction
and control of companies. It is concerned with the relationships among
management, board of directors, controlling shareholders, stakeholders and
minority shareholders.

▪ IT Governance: Represents a subset of corporate governance that focuses on the
management and assessment of strategic IT resources with the objective of
reducing risks. There are 2 approaches for managing IT in an environment

Centralized data processing Distributed Data Processing (DDP)

Under this model, all data processing is Involves reorganizing the central IT
performed by one or more large computers function into small IT units that are
housed at a central site that serves users placed under the control of end users
throughout the organization

Parties involved:
1. Data Base administrator: DBA is

responsible for several critical tasks
related to the data base security as:
Creating database schema and user
views, Assigning database access
authority to users
2. Data processing department:
Transfers transactions from hard copy
source documents into computer input
processing and storing of electronic files
produced
3. System Development group: Is
responsible for analyzing user needs and
for designing new systems that satisfy

those needs. Participants include: system

professionals

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‫جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية‬