Discuss the information technology control - Essay Example

Information Technology Controls By [Presented to] of Discussion The discussion aims at highlighting the importance and relevance of information technology controls in the business environment and more importantly in the organizational environment. Information technology and controls can be defined as specific tasks and activities performed by individuals or systems based on the effective utilization of technology to achieve proposed aim and objectives of the organization (Gallegos, et al, 2005). This statement shows that information technology and controls has great importance in the organizational set up and should be considered as an important element of the organizational framework to achieve desired objectives and results in the competitive business environment.
Information technology and control can be considered as an internal control initiative of organizations related to the maintenance of confidentiality and integrity of available data along with the effective management of the information technology functions within the organization. This means that management of confidential information along with controlling the flow of information is the major task of information management control. However, information technology control has different facets with different importance and value in the operational framework that also needs to be assessed and analyzed for a better understanding over the subject matter.
Information technology control can be classified under two heads; Information technology general controls and information technology application controls with both having different value and benefits. Information technology general controls are based on controlling the information technology environment, computer operations, program development, program management and access of programs as per the need and demand. It can be considered as a basic framework of managing information technology functions within the organization.
On the other hand information technology application controls refer to transaction controls mainly related to the input of data based on transactions. It also checks whether all transactions in the form of data have been stored and processed in an effective manner or not along with ensuring that only approved business users can access data and information in a logical and ethical manner. Basically, the whole act is to ensure that data has been stored in the right manner along with making them accessible to a number of users who are an important part of the organization.
It needs to be mentioned that every organization has certain confidential data and information pertaining to the financials that need to be stored in a safe environment and information technology controls offer that safe and secure environment. The management of information and data is done using the technology in an effective and efficient manner leaving very little scope for mismanagement of data and information that can cause serious business complexities in the competitive business environment. Organizations can use information technology controls to ensure safety and security of business transactions and data along with adding value through switching to a systematic approach of data management. This often results in achieving the goals and objectives of the business as information is available as and when required enhancing the overall appeal of the operational framework of the organization.
Conclusion
The above discussion on information technology controls clearly states that the management and control of business data and information is an important activity that can be enhanced using effective technology. With general controls and application controls, organizations can ensure high level of safety and security of data and information that can be used to enhance the operational framework of the business.
Reference
Frederick Gallegos, Sandra Senft, D.P. Manson and C. Gonzales, (2005), Information Technology Control and Audit, Retrieved on December, 09, 2011 from http://www.isaca.org/Journal/Past-Issues/2005/Volume-4/Documents/jpdf0504-Information-Technology.pdf Read More