ISCA CA FINAL | CHAPTER 3 (POIS) & CHAPTER 6 (AUDIT) Linkage Mnemonics & Memory Techniques

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CA FINAL

ISCA 

CHAPTER 3 (POIS) & CHAPTER 6 (AUDIT) 

Linkage Mnemonics & Memory Techniques




#32 YouTube
Chapter 3 {POIS}

Classification of Control
on the basis of
  • Objective of Control
  • Nature of IS resource
  • Audit Function (Managerial Control & Application Control)[Both in CH-3 & CH-6]

If the ques only ask about Managerial/Application control then the ques relates to Chapter-3 (POIS), but if Ques mention anything about Audit Trail with them then the question is from Chapter-6 (Audit).Be very careful while identifying the question and then answer accordingly.

MANAGERIAL CONTROL


Link: IAS KHEMKA VALA i.e "IS" Khemka
IS khemka ke Managerial control atche the.


MNEMONICS:


IS Khemka (I S Management)ने 
अपने Birthday का Program रखा (Programming Management)
जिसमे शहर के सभी Top के लोगो को बुलाया (TOP Management) 
invitation की List बनाई  (Data Administration)
घर के बाहर Security थी  (Security Administration)
अंदर घर मे Cake कि quality check हो रही थी ( Quality Assurance management)
System बनाना पड़ा ताकि (System Development management)
Cake का Operation ठीक से हो सके  (Operations Management)

These Headings are same in both the chapters.



APPLICATION CONTROL


Link: Shoaib Akhtar ne apni Bowling ki Application se Sachin ke runs pe Control rakha.
[Cricket khelenge isme]

Mnemonics:

[Shoaib ने Ball डाली Sachin ने चौक्का मारा]

Shoaib ने Ball डाली  [INPUT]
Sachin ने खेली उसे  [PROCESSING]
उसका Output निकला  [OUTPUT]
Boundary (चौक्का ) [BOUNDARY]
Umpire ने communicate किया (signal दिया चोक्के का )[COMMUNICATE]
Scoreboard पे runs update हुए  [DATABASE]

 YouTube:




#33 YouTube 

 TOPIC:

(1st) System Development
         Management Control 
&
(2nd) Application & Monitoring
              System Access Control


  • ---> System Development Management Control
Link: Internal Auditor vala /
         Internal Auditor ने  System Development के लिए कहा /
         Internal Auditor, Maalik(owner), User, Technical Expert i.e चारों ने मिल कर System Develop किया। 
Story:

इन चारो से linkage है 
  • Internal Auditor: से Internal Auditor का participation चाहिए होता है  [Internal Auditor's participation]
  • Maalik: हर काम को Authorize करता है  [System Authorization activities]
  • User: अपनी Specification बताता है कि क्या क्या उसकी requirements है  [User Specification activities]
  • Technical Expert: ये उन specifications के according System Develop करता है  [Technical Design Activities]
  • फिर expert उस Program को test करता है कि कहीं कुछ गड़बड़ तो नहीं  [Program Testing]
  • User सबसे पहले Test करता है और अगर सही लगती है तो उसे Accept कर लेता है  [User test & Acceptance procedures]

Chapter 6 linkage (if related to Audit)

  • Concurrent Audit
  • Post-Implementation
  • General Audit
text:

Concurrent audit: Auditors are members of the system development team. They assist the team in improving the quality of systems development for the specific system they are building and implementing. 

Post-implementation: Auditors seek to help an organization leam from its experiences in the development of a specific application system. In addition, they might be evaluating whether the system needs to be scrapped, continued, or modified in some way. 

General Audit: Auditors evaluate systems development controls overall. They seek to determine whether they can reduce the extent of substantive testing needed to form an audit opinion about management's assertions relating to the financial statements for systems effectiveness and efficiency.





Page no: 3.35
  • ---> Application & Monitoring System Access Control

Link: Modiji aur Obama vala i.e Modiji ne Obama ki Monitoring ke liye Application di


Story:

Modiji ने Obama को Republic Day celebration पे बुलाया
Obama ने बोला कि मुझे Monitor करने के लिए मेरे System use होंगे
Michelle भी Obama के साथ Synchronize हो के आयीं
Obama की security साथ आयी i.e  US Army: information पे access restriction रखती है
Bomb की rumor सच हुई: Bomb एक sensitive चीज़ है जिसकी isolation होनी चाहिए। 

relation:-

Modiji: Event Logging(26th Jan) 
Obama: Monitor System Use 
Michelle: Clock synchronization  
US Army: Information access restriction 
Bomb: Sensitive System Isolation


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1 comments

  1. Apeksha Mathur4 October 2017 at 13:14

    They r really very helpful can u plzz send me screen shots of ch-5,6&7... I HV Nov 17 attempt
    Please send me it's urgent
    apeksha22mathur@gmail.com

    ReplyDelete