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i. Risks associated with the purchase of a new IT system and their adoption. There is the risk that the new system does not process data appropriately. There is the risk that client staff are not adequately trained to use the new system effectively.
ii. Risks related to errors in computer programming Errors in computer programming can occur if programs are not tested thoroughly. It is important that new programs and changes to programs are tested extensively before being put into operation. Errors can also occur if mistakes are made when writing a program or if programs are deliberately changed to include errors.
iii. Risks related to unauthorized access to computers, software, and data. Unauthorized access can result in data being lost or distorted. Unauthorized access to computer programs can result in misstatements in the financial statements. Access can be limited in a number of ways, such as through the use of security (such as locked doors) and passwords.
iv. Risks related to lack of backup and loss of data. After installation, there is the risk that data may be lost or corrupted when transferring information from an existing system to the new system. There is the risk that the new system does not process data appropriately. There is the risk that client staff are not adequately trained to use the new system effectively
Judiesiz answered the question on August 20, 2018 at 07:17
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