Technology Risk Presentation Tammy Radcliffe XACC/210 • Limitations of Technology for E-Business System Technology is crucial in the daily operations of any business. Production of services is related to the technology used and it encourages an increase in productivity. Upgrades in technology gives an organization advantage to the competition. This could be cost effective to the organization compared to hiring new employees and paying high salaries in the long run. Technology has had several downfalls as well.
In applying the UCMJ to civilians, there are three degrees of inclusiveness that may govern jurisdiction. First, the military might, as a matter of policy, limit its prosecutions to DOD contractors. While in keeping with Congress’s earlier MEJA legislation, such a limitation would run counter to the legislative intent behind the 2007 act. MEJA was not applicable to the civilian contractors in the Abu Ghraib scandal because the DOD had not technically hired them, even though they performed military functions. According to Senator Graham, the recent change in UCMJ jurisdiction was intended to curb contractor abuses such as Abu Ghraib.38 Thus, at the very least, nonDOD contractors actively involved in military operations should now be subject to UCMJ authority.
Implementation of an Organization-Wide Security Plan When analyzing the network diagram I determined that the user, workstation, LAN, LAN-to-WAN, and system/application domains involved in the company should be redesigned to implement better access controls to provide multi-layered security. The most important access control implementation would be the user domain where the company should put emphasis on training; how to recognize social engineering attacks, how to create strong passwords, and how often they should be changed. The workstation domain should focus security via virus and malware scanning, operating system patching, and other types of application-level firewalls. To achieve a multi-layered security approach in the LAN domain I would recommend using an intrusion detection system and an intrusion prevention system to prevent unauthorized access. Security for the LAN-to-WAN domain should be implemented through the use of a firewall or DMZ to also prevent unauthorized access into the company’s network.
The main headquarters are located in Maryland. The company uses bar-code to record inventory going in or out. The company itself depends on the computer systems to perform business. So it is important to perform an ITGC risk assessment. Purpose: An ITGC helps the audit committee to determine the deficiencies in internal controls.
Like the Act, the purpose of the PCAOB is to protect the interests of investors and build the public’s trust in the preparation of informative, accurate, and independent audit reports. The PCAOB recently voted to change the way they handle internal controls, which are one of the most important assets for most companies. There have been several proposed modifications and numerous delays to the effective start dates of certain sections of the original Act, particularly Rule 404. While many proposals were presented to the PCAOB, little relief has been granted to-date. Below is a recap of some of the key changes to Rule 404 with regard to smaller companies: * In late 2005, the SEC extended the compliance date to comply with Rule 404 requirements for its first fiscal year ended on or after July 15, 2007.
* Downloading Software – Users must contact the IT help desk in order to download software to their work stations. A remote user will complete the installation process if the software is deemed necessary. * File Access control – Users will only have access to records and files they need to complete their job information deemed otherwise they must consult management positions for access. VI. BUSINESS CONTINUITY The purpose of a business continuity plan is to counteract interruptions to business activities and to protect critical business processes from the effects of major and long term failures of information systems or physical disaster to the work place and to resume a normal working fashion in a timely manner.
Network safeguards should include the use of firewalls, encryption of data, the use of digital signatures or certificates as well as web security protocols. Intrusion detection systems use is a great way for the organization to identify attempts or actions to penetrate a system to gain unauthorized access (Sayles, 2013). The organization should also address the issue of ensuring the quality of data being collected, stored and used. Ensuring data quality is also essential to an effective security program and can be managed through monitoring and tracking systems. The organization should ensure they implement a business continuity plan as well as a disaster recovery plan to ensure that the organization can continue operating during an unexpected shutdown or disaster.
There are dozens of other provisions in the ACA that are not reviewed here as well, on topics ranging from incentives for improving the quality of health care, to a new social insurance program for long-term care, to incentives to increase primary care provision, and so on. III. THE MASSACHUSETTS CASE STUDY Projecting the impacts of a fundamental reform such as that described above is an enormous challenge. The effects of the ACA will depend on dozens of behavioral responses by firms and individuals (as well as state governments). There are several decades of empirical 8 research in health economics that can help inform our understanding of these behavioral responses; Gruber (2002) provides a review of some of that evidence.
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