Auditors examine the physical environment of the computer center as part of their audit. Many characteristics of computer centers are of interest to auditors. What are they? Discuss


The characteristics of computer centers that are of interest of auditors include: physical location because it affects the risk of disaster–it should be away from man-made and natural hazards; construction of the computer center should be sound; access to the computer center should be controlled; air-conditioning should be adequate given the heat generated by electronic equipment and the failure that can result from over-heating; fire suppression systems are critical; and adequate power supply is needed to ensure service.

Business

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Business

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Business