Some of us as financial executive might be entrusted with the role of overseeing the IT department. It is therefore important to understand some pertinent points on internal control or internal checks so as to prevent or reveal computerized fraud.

Besides, reading the below article, it is advisable to read my earlier article on Checklist/SOP on […]

Using the salient points below, you can establish an internal control checklist or statement of policy for your company’s Information Technology
General
• Procedures should be defined and documented to ensure the security and proper maintenance of notebooks, computers and computer-related equipment.
• Usage of pirated software within the office premises should not be permitted at all times.
Logical Security
• Access should […]