Dec 1, 2003
Impact of IT Risks on ERM
Many technological risks face modern organizations of all types and have become necessary considerations for general auditors. These risks can be placed into the five categories of access control, network security, data integrity, asset management, and software acquisition and development, all of which are necessary to consider even in businesses that function outside of technological markets. Framework should provide flexibility for change as technology changes yet mitigate risk through necessary restrictions.