Service Continuity Controls. These controls ensure that when unexpected events occur, critical operations continue without undue interruption and critical and sensitive data are protected. These controls affect the overall effectiveness and security of computer operations. Accountants are uniquely qualified to help management conduct internal control reviews to ensure that adequate IT security plans exist and are followed. They are trained and experienced with internal controls.
Accountants can help agency management understand the interrelated components of internal control.
Risk assessment, which is the entity's identification and analysis of the relevant risks to achieving its objectives. This assessment helps form the basis for determining how the risks should be managed. Control activities, which are the policies and procedures that help ensure that management directives are carried out. Information and communication activities, which identify, capture, and exchange information in a form and time frame that enables people to carry out their responsibilities Monitoring, which is a process that assesses the quality of internal controls over time. Reliability of financial reporting, including reports on budget execution, financial statements, and other reports for internal and external use.