Page 57 - Demo

جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 57 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية4. System Maintenance group: Assumes the responsibility for keeping the system current with users.Risks Resulting:1) Program Fraud due to related tasks, incase no proper segregation of duties. By making unauthorized changes to program modules for the purpose of committing an illegal act as: a) Salami slicing: A programmer wrote the software to calculate interest earned on savings accounts in a bank. Ex: He had the rounding feature round down if it should have rounded up, and deposit the penny in his account. Made thousands of dollars before caught. b) Trap door: Programmer writes code into the program that allows him to work around any or all controls in the system, and thus makes it easy to commit fraud. By typing the “Magic Word”, the programmer is unencumbered by application controls, and maybe system controls 2) Chronic Ill documentation, as each party is responsible for huge amount of tasks Documenting the system is not as interesting as designing, testing and implementing them. System professionals prefer to move to an exciting new project rather than documenting a complete one. Lack of documentation provides job security: The programmer who understands the system maintains bargaining power and becomes indispensable. Risks Resulting:1) Inefficient use of resources: many personnels perform same task throughout the organizations, also Incompatible hardware and software among end user functions which can degrade and disrupt connectivity between units and causing the loss of transactions and possible destruction of audit trails. 2) Destruction of audit trail: In DDP systems, the audit trail consists of a set of digital transaction files and master files that result in part or entirely on end user computers. If an end user deleted one of the files, the audit trail can be destroyed and unrecoverable. Also, an end user could insert transaction errors into an audit trail file, resulting in its corruption