Professional Documents
Culture Documents
Operating System
Data Management
Systems Development
Systems Maintenance
Operating System
Data Management
Systems Development
Systems Maintenance
Dual-Homed Firewall
LAN
Encryption
Computer program transforms a clear message into a coded (cipher) text form using an algorithm.
DOS Attack
Sender Receiver
In a DOS Attack, the sender sends hundreds of messages, receives the SYN/ACK packet, but does not response with an ACK packet. This leaves the receiver with clogged transmission ports, and legitimate messages cannot be received.
SYN flooding
never sending the final (ACK) part of the threeway handshake causes the victim to keep sending the second (SYN/ACK) part until times out
Ping of death
send an invalid packet size in the protocol packet header confuses the operating system
Cleartext Message
Ciphertext
Communication System
Cleartext Message
Encryption Program
Ciphertext
Communication System
Key
Ciphertext Typically one person or a small number of people have the private key (e.g., a supervisor). Message A
Ciphertext
Ciphertext
Ciphertext
Message B
Message C
Message D
Senders Location
Receiver's Location
Compare
Text Message Encrypt Using Receivers Public Key Digital Signature Compute Digest of Message Digest Digest
Digest
Digital Signature
Text Message
Encrypt Using Senders Private Key Decrypt Using Receivers Private Key
Digital Signature
Digital Signature
Request-response technique
random control messages are sent from the sender to ensure messages are received
Call-back devices
receiver calls the sender back at a pre-authorized phone number before transmission is completed
0 0 0 0 0 0 1 1 1 1 1 1 0 0 1 1 1 1
Start of Message
Block of Data
End of Message
Operating System
Data Management
Systems Development
Systems Maintenance
Access
need to access EDI partners files
Audit trail
paperless and transparent (automatic) transactions
Access
software to specify what can be accessed and at what level
Audit trail
control log records the transactions flow through each phase of the transaction processing
Company B (Vendor)
Sales Order System Application Software
Company B (Vendor)
Sales Order System Application Software
Other Mailbox
VAN
Other Mailbox
Company Bs mailbox
Operating System
Data Management
Systems Development
Systems Maintenance
PC Backup Controls
PC end-users often fail to appreciate the importance of backup procedures until it is too late. Back up mechanisms:
tape--high capacity (3.2gb, inexpensive) CD--about 650mb (>450 floppies) dual internal hard drives (high capacity) dual external hard drives (>12 gb) USB memory attachments (portable, >64 mb)
Inadequate Systems Development and Maintenance Procedures in PCs Commercial software should be used when possible for accounting applications, and these systems should be purchased from a reputable vendor. Formal software selection procedures should be practiced by firms of all sizes.
Operating System
Data Management
Systems Development
Systems Maintenance
Application Controls
Narrowly focused exposures within a specific system, for example:
accounts payable cash disbursements fixed asset accounting payroll sales order processing cash receipts general ledger
Application Controls
Risks within specific applications Can affect manual procedures (e.g., entering data) or embedded procedures Convenient to look at in terms of:
input stage processing stage output stage
INPUT PROCESSING OUTPUT
G D I S
Output Report
Data Control Output Report Report Distribution Output Report End User
Controlling real-time system output: the primary output threat is the interception, disruption, destruction, or corruption of the output message as it passes along the communications link