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Criteria: Official written policies and procedures should be documented for all of the Supervisor’s accounting information systems

Tiêu chuẩn: các chính sách chính thức bằng văn bản và thủ tục nên được tài liệu cho tất cả các hệ thống thông tin kế toán của Kiểm soát viên. Điều kiện: Chúng tôi ghi nhận rằng các chính sách bằng văn bản và thủ tục không phải là nơi để giải quyết các quy trình hiện có để truy cập an ninh và các hoạt động CNTT của hệ thống tài chính. | Supervisor of Elections Appendix A Current Year Recommendations to Improve Financial Management Accounting Procedures and Internal Controls ML 08-01 Governance Criteria Official written policies and procedures should be documented for all of the Supervisor s accounting information systems. Condition We noted that written policies and procedures are not in place to address existing processes for security access and IT operations of the financial system. Cause Lack of adequate administrative oversight. Effect The Supervisor s office does not have a large staff and it is therefore essential that all policies and procedures be well documented to protect against the effects of employee turnover. Failure to properly document existing policies and procedures could impact future operations if there is employee turnover. Recommendation The organization should establish and document Information Technology policies and procedures or at minimum desk top instructions regarding the following areas IT planning and resource management IT change management Server and application patch management Server and application upgrades IT Operations Backup recovery Disaster recovery and business continuity IT Security User account maintenance new hire transfer suspension termination and review Server and internal network event log monitoring and response User security awareness training Management Response The established guidelines for the financial system will be written and finalized in the near term. This is trial version www.adultpdf.com Supervisor of Elections Appendix A Current Year Recommendations to Improve Financial Management Accounting Procedures and Internal Controls ML 08-02 Operations Criteria Sound internal controls over the accounting information systems include documentation that outlines the recovery steps should the system become disabled. Condition We noted there is no designated recovery site in the event that the current data center is no longer operable. Also we .