Application controls would include data preparation controls, edit checks reasonableness limits, processing controls, restart and recovery, backup, and output distribution controls. The Commonwealth's data processing environment has become more extensive and complex. Accordingly, the complexity of data processing makes the task of controlling computer related operations more difficult. However, similar to manual systems, internal controls are required to ensure that transactions are properly authenticated and authorized, and to ensure the accuracy, completeness, timelines and integrity of data that is input and resides on automated systems. Two key security issues in automated systems are physical safety of equipment and individual authorization for transaction processing.
Physical security is important because of the expense of hardware and software.
Guarding against unauthorized or inappropriate transaction processing is critical because of the consolidated nature of automated systems. An automated system concentrates accounting records and transaction processing capabilities in one system. Inappropriate access to automated systems compromises the controls provided by segregating duties and other safeguards that are usually part of manually operated systems. Thus, security in automated systems is imperative. Regardless of the nature and extent of automation, the increased dependency on automated applications often magnifies the risk of errors and exposures.