Abstract
M.Com. (Computer Auditing)
Both the auditor, faced with the task of determining an effective and
efficient audit approach, as well as management, charged with
implementing and monitoring need purer security, need to evaluate
integrity controls.
This need to evaluate integrity controls is increasing, due to the
growing complexity of computer environments, the breakdown of the
paper audit trail, and the replacement of application controls by
integrity controls.
By applying the Access Path and Path Context Models, an evaluation
was performed of integrity controls and risks in an AS/400
environment. The operating system (08/400) was delineated into
functional categories to assist in the evaluation, in a manner
consistent with that outlined in the Access Path Model.
It was found that sufficient integrity control facilities exist in an
AS/400 environment to meet the control objectives, although several
risks were identified which could only be addressed by application
controls.