Classify different controls which are verified by an IS Auditor in a computerised environment.

In a computerised environment, following controls are classified which an IS auditor shall verify: A. Management Controls Security Policy and Standards Constitution of Steering Committee Business Continuity Planning Systems Development Methodology B. Operational Controls Monitoring physical assets Ensuring adequate environmental controls such as Air-conditioning (dust, temperature & humidity controls), Power Conditioning (Online UPS functioning all the time with backups, proper earthing) C. Organizational Controls Defining roles, responsibilities and duties of User Departments and IT Department Defining roles, responsibilities and duties within IT Department – such as developers, operators and administrators D. Application Controls Each of the Computer Systems and subsystems must have its own set of controls for Inputs, Processing & Outputs. Processing controls should also ensure checks for legal compliance While performing the audit, each of the controls needs to be studied for its existence and adequacy.