Ais Paper

In: Computers and Technology

Submitted By hxg1681
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CEO Lawrence J. Ellison and a few associates made an initial $2,000 investment in the forming of a company that is now the number one supplier of information management software, and the second largest independent software firm in the world.
How data is accessed is a big issue because there are certain documents and information that are only meant for the eyes people who need access to the information (i.e. upper management, IT staff, etc). This is where internal controls come into play. To understand some of the controls that Oracle has in place, you first should understand what Oracle is. It is a database that organizes a collection of data. This data can be textual, such as numbers or letters, graphs and pictures, or even a combination. Oracle is simply a set of processes running on your computers operating system that manages how data is stored and how it is accessed. Control activities are the policies and procedures that help ensure management directives are carried out and that necessary actions are taken to address risks to the entity's objectives. Control activities occur at all levels and functions of an organization, and include activities ranging from approvals, authorizations, verifications, and reconciliations, to reviews of operating performance, security of assets and segregation of duties. The control environment sets the tone of an organization, influencing the control consciousness of its staff. It is the foundation for all other components of internal control, providing discipline and structure. COSO (Committee of Sponsoring Organizations) principles of internal control defines an Internal Control as a process, affected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives in the following categories:

1. Effectiveness and efficiency of operations.…...

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