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The evaluation of asset management is one of inventory control. It starts with identifying the computing assets of the IS organization. This identification may require some agreements on assumptions to determine the proper scope of the review. A decision will need to be made as to whether user equipment will be included in the review and where the line will be drawn. Will desktop computers be included or is this a departmental issue How about the phones, faxes, printers, and other peripheral devices managed locally (scanners and palm devices, for example) This decision sometimes depends on the capitalization practices employed in the business and the IS organization. Assets where the purchasing and asset depreciation occurs centrally also may be part of the review. Setting aside the acquisition process, which was covered previously, you will want to understand how the assets are managed financially to get a picture in your mind of what constitutes materiality for this evaluation. Costs can add up quickly for small desktop items in use everywhere, and poor control of these assets can be material in nature when looked at in total. Depreciation schedules should be considered and a determination must be made as to the realistic useful life of the equipment in use. Examine the disposal process and any related write-off procedures to ensure that the assets are not carried on the books beyond their actual use. Periodic reconciliation of actual assets and those on depreciation schedules will provide you with a comfort level that this process is well under control. Furthermore, you also should inquire as to the tagging and tracking methods used to identify computing assets and mark them as property of the organization. Ideally, this should be a pervasive process ensuring that all relevant assets are tagged and recorded. Tags should not be easily removable and certainly should not be merely supplied with devices along with a requirement that the end user will affix them to the device. All material assets need to be accounted for and managed. You should review the inventory listings and the actual equipment in use for categories of equipment that may be left out of the process for some reason. Spot-checking several items to ensure that the purchase dates and residual costs seem reasonable may pay dividends in your analysis. You will want to understand how upgrades to equipment are handled, what happens to the displaced equipment, and how it may be redeployed. In addition, there also are information securities concerns related to residual information, which may be confidential or sensitive, to address as part of this review. Simple things such as preprogrammed numbers on a fax machine from another area that handles confidential information can cause
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The energy owing out of volume V through its surface S, is the integral over the surface S of the Poynting vector.
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In addition, you also will need to gain an understanding of the mechanics behind this protection scheme. What the detection signatures or rules look like and how well will they serve the purpose of identifying the violations or events that are significant, when they occur, will need to be determined. Any potential control weaknesses that might exist, which prevent the identification of target events or sequences of events from happening or that might diminish the effectiveness of the identification process, if not addressed, will need to be identified. How the rules and signatures are made available to the agents for the comparison process will need to be understood and reviewed for any control weaknesses. How the individual rules are differentiated so that different servers are watching for unique events will need to be determined. You must assess whether this scheme is designed to give the expected results, based on your understanding of the goals and efforts made to meet those goals. Review any evidence available that substantiates that this detection process control is in place and working properly. When reviewing the rules used for flagging events and actions, you first need to determine what events are required to be identified and why they will warrant notification if they do occur. There are many routine events that may be worthy of being monitored in this manner. Unsuccessful log in attempts, access to critical files, modification to operating systems files, and access to data through nonstandard methods are all examples of rules that could be set up for a match with the event logs. You then should determine why these events cannot be prevented by a more direct control method if the events are after the fact transgressions of the rules. The rules base also should be reviewed for overly complex scenarios and those for which the risks do not warrant this level of control. Part of the IS audit function is to comment on over control as well under control. It does not happen very often, but an opportunity to recommend reducing controls to match the business risk tolerance may help save the company money and provide a value-added service that is seen as a positive event from an IS audit report, which is always a welcome change. Host-based intrusion detection systems need to look at each log entry as they occur, and as a result these systems consume a large amount of CPU cycles in the process. Any unnecessary review activity will impact the processing capabilities without much benefit and should therefore be limited for efficiencies sake. Part of the review of the signatures or rules will be to determine what the resultant action will be when there is a match to the rule. What happens when there is a trigger event Who is notified or are there automatic procedures that are triggered to take place What are the security implications of the scripted process taking off How the notification process is carried
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On May 17th, prices of U.S. Steel and Bethlehem Steel were recorded in the Natural Reaction column, and the next day, May 18th, the price of U.S. Steel was recorded in the Downward Trend column. Refer to Explanatory Rule 6D. The next day, May 19th, a black line was drawn under the Downward Trend column in Bethlehem Steel, meaning a price was made that was the same as the last price recorded in the Downward Trend column. On May 25th, prices of U.S. Steel and Bethlehem Steel were recorded in the Secondary Rally column. Refer to Explanatory Rule 6-C.
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"Searches also reveal what people cannot find. In fact, failures are the first thing we look at: sessions where people searched over again and/or searched but never clicked on any of the resulting links. This is a sharp signal there are things that are simply too hard to find on the site. Sometimes, people search for things that should be obvious-including product names."
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Independence of an Auditor
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