In which situation would a detective control be warranted

An employee's laptop was stolen at the airport. The laptop contained personally identifying information about the company's customers that could potentially be used to commit identity theft. A salesperson successfully logged into the payroll system by guessing the payroll supervisor's password. A criminal remotely accessed a sensitive database using the authentication credentials user ID and strong password of an IT manager.

Internal controls are the procedures put in place to help achieve the objectives of the university relating to financial, strategic, and academic initiatives. Good controls encourage efficiency, compliance with laws, regulations and university policies, and seek to eliminate fraud and abuse. Most internal controls can be classified as preventive or detective. Preventive controls are designed to avoid errors or irregularities from occurring initially. A few examples are:.

In which situation would a detective control be warranted

Internal controls help organizations generate reliable financial reports, safeguard assets, evaluate the effectiveness and efficiency of operations, and comply with laws and regulations. Given this wide-ranging impact, companies should reevaluate their system of internal controls on a regular basis to ensure they are operating properly and meeting their intended objectives. Each organization has a unique risk profile for which internal controls are meant to help mitigate, but following is an overview of the types of internal controls that you may want to consider as you evaluate your existing system of internal controls. It may be helpful to think of these types of controls another way. Preventative controls represent the proactive plan against an opponent, whereas detective controls are reactive in nature if the plan goes awry. A team with a killer offense may be able to rely less on their defense, but there are practical matters that prevent an organization from only having preventative controls. Preventative controls could be too expensive or impractical to implement. An organization with a small accounting department may conclude that it is not feasible to have complete segregation of duties. As a result, properly designed detective controls can help identify issues before they get out of hand. For example, an owner may review the monthly organizational performance by comparing actual results to budgeted results and investigate any unexpected results. An organization may have its valuable inventory in a locked warehouse with access restricted to the proper employees. However, there is still a risk that an employee or third party may circumvent the preventative controls and steal inventory.

HVAC, water system, and fire systems fall under which of the cybersecurity domains?

For example, if properly segregating duties is not possible due to limitations of staffing resources, random or independent reviews of transactions, after-the-fact approvals, or exception report reviews can mitigate the risk exposure. While preventive controls are preferred, detective controls are still critical to provide evidence that the preventive controls are functioning as intended. The action of approving transactions should not be taken lightly. An approval indicates that the supporting documentation is complete, appropriate, accurate, and in compliance with University policy and procedures. Unusual items should be questioned. Persons approving transactions should have the authority to do so and the knowledge to make informed decisions.

Internal controls help organizations generate reliable financial reports, safeguard assets, evaluate the effectiveness and efficiency of operations, and comply with laws and regulations. Given this wide-ranging impact, companies should reevaluate their system of internal controls on a regular basis to ensure they are operating properly and meeting their intended objectives. Each organization has a unique risk profile for which internal controls are meant to help mitigate, but following is an overview of the types of internal controls that you may want to consider as you evaluate your existing system of internal controls. It may be helpful to think of these types of controls another way. Preventative controls represent the proactive plan against an opponent, whereas detective controls are reactive in nature if the plan goes awry. A team with a killer offense may be able to rely less on their defense, but there are practical matters that prevent an organization from only having preventative controls. Preventative controls could be too expensive or impractical to implement. An organization with a small accounting department may conclude that it is not feasible to have complete segregation of duties.

In which situation would a detective control be warranted

For as long as I can remember, security professionals have spent the majority of their time focusing on preventative controls. Things like patching processes, configuration management, and vulnerability testing all fall into this category. The attention is sensible, of course; what better way to mitigate risk than to prevent successful attacks in the first place? With budget and effort being concentrated on the preventative, there is little left over for the detective. However, in recent years, we have seen a bit of a paradigm shift; as organizations have begun to accept that they cannot prevent every threat agent, they have also begun to realize the value of detective controls. Some may argue that most organizations have had detective controls implemented for years and, technically speaking, this is probably true. Detective controls should be designed and implemented to identify malicious activity on both the network and endpoints. Just like preventative controls, detective controls should be layered to the extent possible. A good way to design detective controls is to look at the steps in a typical attack and then implement controls in such a way that the key steps are identified and trigger alerts.

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Alice and Bob use a pre-shared key to exchange a confidential message. What Was Enron? Ideally, three people are needed to properly segregate duties. Open navigation menu. Crypto Final Exam Preperation Document 25 pages. Cuestionario Document 94 pages. Which technology should be implemented to ensure data confidentiality as data is transmitted? They help the organization to overcome the risk and manage the resources efficiently. All University Policies and Procedures are available at www. Password Document 23 pages. No single person should be responsible for all facets of a transaction; authorization, recording, and custody of the impacted assets should be handled by different people. Points on quizzes can also be deducted for answering incorrectly. Be specific in your examples and think in terms of the preventive , concurrent, and corrective controls that you use for different aspects of your life. Management is responsible for ensuring that routine reviews of financial transactions are adequate to provide reasonable assurance this type of activity is detected on a timely basis. What is Scribd?

Detective controls are security controls that are designed to detect, log, and alert after an event has occurred. Detective controls are a foundational part of governance frameworks.

After questioning the employees, the network administrator learned that one employee downloaded a third-party scanning program for the printer. Examples of actions to take upon transfer or termination of an employee are as follows:. For example, an owner may review the monthly organizational performance by comparing actual results to budgeted results and investigate any unexpected results. Explanation: Data integrity is one of the three guiding security principles. Ideally, three people are needed to properly segregate duties. Partner Links. Which technology should be implemented to authenticate and verify customer electronic transactions? If the receipts were for a payment on an account, the deposit process should be separated from posting the payment to the accounts receivable. Use limited data to select content. Use profiles to select personalised advertising. You will be required to verify the identify of each customer who is executing a transaction. In this case, having a detective control, like performing regular physical inventory counts, may be warranted. At least monthly, the information system produces a report e. Be sure to lock the screen or logout of your computer to protect sensitive data.