Background/Why We Need Internal Controls
Intended to prevent errors and irregularities
What are internal controls?
Becker gets this acronym wrong
What is "CAR"?
Another name for detective controls
What is mitigating controls?
When do we need corrective controls?
Corrective controls happen after preventative controls
Something that Barnes does frequently on quizzes
What is "Misspelled Words"?
Internal controls are only as effective as what
Who are the people who use them?
Ways Internal Controls can be bypassed
What is Management Override and/or Collusion?
A system of checks and balances
What are reconciliations?
What is CERT?
Computer Emergency Response Team
Barnes' Previous Employement
What is "KPMG"?
Adhere to applicable laws and regulations
What are achieving objectives?
Authentication vs. Authorization
What is "who is allowed" and "who are you"?
What are the two types of informed judgments?
What are performance and opportunities?
What should the area CERT expertise in?
Malware Analysis
Dr. Barnes' Mortal Enemy
Who is Dr. Alan Davis?
Greater transparency with rules and regulations
What are mitigating risks?
Barriers, Locks, Fences, and Security Cameras
What is a Physical Control?
Physical inventory counts are performed by the company ______.
What is periodically?
What is patching management used for?
To mitigate vulnerabilities and security risks
Dr. Barnes' Halloween Costume
What is Audit Troll?
Information is timely, accurate, and reliable
What is providing reasonable assurance?
Commitment to Competence and Enforcing Accountability
What is COSO Integrated Control Framework's Control Environment?
Performed to check for consistency and compliance
What are internal audits?
What are the steps for Patching management?
Identification
Acquisition
Testing
Deployment
Verification
Dr. Barnes' Nieces
Who are Kylee and Quinn?