ITAC Controls Explained Ensuring Secure and Accurate Data Processing using IT application controls

ITAC Controls Explained Ensuring Secure and Accurate Data Processing using IT application controls ITAC Controls Explained: Ensuring Secure and Accurate Data Processing ITAC stands for Information Technology Application Controls. These controls ensure the confidentiality, integrity, and availability of data processed within individual applications. Unlike IT General Controls (ITGCs) which focus on the broader IT environment, ITACs target specific applications and their functionality. Types of ITAC Controls: There are three main categories of ITACs: 1. Input Controls: Ensure data entering the application is complete, accurate, and valid. Examples include: o Range checks: limiting numbers within specific values. o Mandatory fields: requiring specific data be entered. o Data type checks: ensuring data entered matches the expected format (e.g., date, currency). 2. Processing Controls: Verify the application performs calculations and data manipulation correctly. Examples include: o Business rules: enforcing logical constraints on data (e.g., discounts can't exceed 50%). o Reconciliations: comparing data with external sources for consistency. o Hashing algorithms: detecting unauthorized data changes. 3. Output Controls: Protect the integrity and security of data exiting the application. Examples include: o Encryption: safeguarding sensitive data during transmission. o Access controls: restricting who can view and modify reports. o Logging and monitoring: tracking user activity and system events. Testing ITACs: A Practical Example – Case Study 1 Let's consider an e-commerce application processing customer orders. Here's how we might test different types of ITACs: Input Controls: 1. Test Case: Attempt to place an order with an invalid credit card number (e.g., incorrect number of digits). 2. Expected Result: System rejects the order and displays an error message. 3. Test Case: Leave mandatory fields (e.g., billing address) blank. 4. Expected Result: System prevents order submission until all required fields are filled. Processing Controls: 1. Test Case: Place an order with a discount exceeding the allowed limit. 2. Expected Result: System automatically adjusts the discount to the maximum allowed value. 3. Test Case: Compare order totals with manually calculated values based on item prices and tax rates. 4. Expected Result: Totals match, indicating accurate calculations. Output Controls: 1. Test Case: Access order details for a customer you don't have permission to view. 2. Expected Result: System denies access and logs the unauthorized attempt. 3. Test Case: Verify if sensitive data like credit card numbers are encrypted in reports or logs. 4. Expected Result: Data is masked or unreadable without decryption keys. Here's another detailed example to further solidify your understanding of ITAC controls and testing: Testing ITACs: A Practical Example – Case Study 2 Imagine a hospital information system (HIS) used to manage patient records and billing. Let's explore some examples of testing different ITAC types: Input Controls: • Test Case: Enter a patient's date of birth with an invalid format (e.g., MM/DD/YYYYY instead of MM/DD/YYYY). • Expected Result: System rejects the input and displays an error message prompting for the correct format. • Test Case: Try entering medication dosages exceeding safe limits defined in the system. • Expected Result: System restricts the dosage entry and suggests appropriate ranges based on patient information and medication guidelines. Processing Controls: • Test Case: Manually calculate the total medication cost for a patient's treatment based on individual drug prices and compare it to the system-generated bill. • Expected Result: Both amounts match, indicating accurate calculations within the HIS. • Test Case: Simulate a scenario where insurance eligibility information changes for a patient during their stay. Verify if the system automatically recalculates their co-pay and generates updated bills. • Expected Result: The system reflects the updated insurance information, adjusts charges accordingly, and generates revised bills promptly. Output Controls: • Test Case: As a non-authorized healthcare professional, attempt to access sensitive patient information like lab results or diagnoses. • Expected Result: System restricts access and logs the unauthorized attempt, safeguarding patient privacy. • Test Case: Verify if patient discharge summaries are encrypted before being sent to external parties like referral physicians. • Expected Result: Sensitive data is obscured and requires decryption keys for authorized access, preventing unauthorized data breaches. it application control (itac) audit,what are itac controls,or information technology application controls,(itac) audit,it application controls,information technology application controls (itac),it general and application controls,it application controls checklist,what is it controls?,what are application controls?