Standards of Internal Controls - Arizona State University

6.1.6 Departments responsible for software
development or maintenance are
responsible for preparing and
maintaining detailed data processing
policies and procedures. The policies
and procedures should include:
a. Identification and operation of
inherent, configurable and manual
data processing controls and selfassessment
processes.
b. Criteria for management approval
of inherent, configurable and manual
data processing controls and system
changes to move software from a test
to production status:
c. Documentation standards for
system inherent, configurable, and
manual controls, system architecture,
logical design, and physical design;
and
d. Software coding standards that
define program structure, guidelines
for logic complexity, and data
element naming conventions.
Refer to risk: A-11
A-6 Computer equipment may be
damaged by fire or other natural
causes or intentionally damaged by
unauthorized persons.
A-7 Backup files may not be available for
processing in the event of a disaster.
A-8 Our ability to conduct business may
be significantly impaired in the event
of a disaster at a computer or network
site.
A-9 Adequate computer resources may
not be available to meet business
requirements and growth.
A-10 We may be liable for misuse or
unauthorized copying of proprietary
software.
A-11 System inherent and/or configurable
data processing controls may not be
utilized and/or operating efficiently
or effectively. Responsibilities
associated with operating and/or
maintaining system software
operations and application
documentation may not be clearly
defined.