Internal Controls in Accounting Information Systems. With all of the media coverage on the Sarbanes-Oxley Act, small-business owners might think that implementing an internal control is more ...

Certified Information Systems Auditor (CISA) refers to a designation issued by the Information Systems Audit and Control Association (ISACA).

At a high level, access control is a selective restriction of access to data. It consists of two main components: authentication and authorization, says Daniel Crowley, head of research for IBM ...

Thursday's report added 19 new recommendations including 16 directives related to control deficiencies in information systems that were published in a separate limited official use only report ...

Data governance is a system to define who within an organization has authority and control over data assets, and how those data assets may be used. It encompasses the people, processes, and ...