Auditul Sistemului Informatic La Firma SC Bratul de Fier SRL

UNIVERSIT UNIVERS ITA ATEA OVIDIUS CONSTANTA CONSTANTA FACULTA FACULTATEA DE STIINTE S TIINTE ECONOMICE ECONOMIC E MASTERAT ADMINISTRAREA SI AUDITUL PROIECTELOR DE AFACERI AUDITUL SI CONTROLUL INTERN AL PROIECTELOR 

ANUL II, SEMESTRUL I

AUDITUL SISTEMULUI INFORMATIC LA FIRMA "SC MEGA GYM AT ATHLETIC SRL"

Student: GHEORGHE ELENA

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Prezentare firma

7

&$ Numele societati : Me)a G8m 7$ Obiect de activitate : 1%&% 9 A#ti(itati ae #entrer de fitne! %$ Datele de identificare ale firmei : •

Denumire: S$C$ Me)a G8m At4eti# At4eti# S$R$L$

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Sediu !#ia : Str$ S tr$ Ieana Ieana C!aneana Nr$ 0

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 Numar de inre)i!trare a Re)i!tru Cmertuui: Cmertuui: ;&%<--/<72&&

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CUI: RO70&61.%&

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Cnt 'an#ar: RO6&,TRL2%22&72&T-%%&.==

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 Numar de teefn: 2/7&12--./ E>mai: me)a)8m?me)a)8m$r

6$Conducerea societatii : Functia actuala Dire#tr Genera Dire#tr E=e#uti(

Numele si prenumele ,u#ur ,)dan Tudr Eena

5$Organigrama societatii :

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DIRECTOR  GENERAL

DIRECTOR E@ECUTI

ANTRENOR  FITNES

ANTRENOR FITNES

ANTRENOR AERO,IC

RECEPTIONER 

Scurta introducere

 MEGA GYM este una dintre cele mai moderne sali de fitness din Constantacu  !ro"rame !entru orice #arsta conditie fi$ica si sco! le"at de fitness sin"urele conditii  fiind sa fii a!t !entru efort fi$ic sa stii ce #rei si sa #rei cu ade#arat sa reusesti%  La noi #ei "asi !ro"ramul sau com&inatia de !ro"rame care ti se !otri#esc iti fac &ine iti fac !lacere sit e moti#ea$a sa !erse#ere$i astfel incat sa o&tii si sa'ti !astre$i conditia fi$ica !e care ti'ai dorit'o dintotdeauna%

6

Sistemul informatic Smart Bill Standard 202

Pentru realizarea de facturi in firma  S.C. Bratul de Fier S.R.L. am folosit ca program de facturare ! Smart Bill Standard 2012 " Cu acest program putem emite urmatoarele tipuri de facturi: •

FACTURA !R"ALA

•

FACTURA ST!R!

•

FACTURA #R!F!R"A

 $easemenea% putem alege si modalitatea de plata. #lata se poate face:  O data #u emiterea fa#turii  La  data !ta'iita in fa#tura 3data !#adentei5  Prin 'an#a 3rdin de +ata5

A(anta*ee f!irii +r)ramuui Smart ,i Standard 72&7 in #u fa#turir ti+iate:

&$ Smart ,i #a#ueaa autmat ttu +entru dumnea(a!tra$ 7$ Fa#eti E#nmie de Tim+ !i ,ani$ Patiti  !in)ura dataB +e iata %$ P!i'iitate de Cre#tare Gre!ei fara a anua D#umentu !au a fa#e ma)aei$ 6$ Emiterea !i Anuarea D#umenter !e fa#e e=trem de u!r $ -$ Si)uranta marita a D#umenter$ D#umentee !unt !a(ate in +r)ramB  +utand !a e rei!tati in #au +ierderii !au deterirarii r$ .$ E(identa mut mai 'una a in#a!arir $ /$ Ra+arte d#umente !i !ituatii < !tati!ti#i $ 0$ Di(er!e mdee
-

Pentru a +utea emite fa#turi #u Smart ,i Standard 72&7 tre'uie mai intai !a #m+etam #u datee de identifi#are ae firmei !i anume: 

Denumirea firmei

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C$I$F$

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Ca+ita !#ia

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Patitr de TA 3DA !au NU5

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Teefn

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E>mai

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Adre!a e'

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Si)a firmei

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Cnturi 'an#are

In +r)ramu de fa#turare Smart ,i Standard 72&7 a(em urmataree #meni:   &"'T&R&    'CASAR'   C!F'(URAR&   U<&    RA#!ART&    !"&CLAT!AR& 

" #$%&#'#

In a#e!t meniu +utem reaia urmataree u#ruri: .

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 &mitere Factura ormala

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 &mitere Factura Storno

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 &mitere Factura #roforma

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 "odificare $ocumente

#mitere Factura Normala

A#e!t ti+ de fa#tura e!te #e mai utiiat deare#e a (anarea +rdu!er firmei a#e!ta emite  fa#tura firmei #are dre!te !a a#4iitinee a#e!te +rdu!e$ Pentru a +utea emite  Factura Normala  tre'uie #un!#ute datee firmei 3SC ,ratu de Fier SRL5 !i datee #ientuui 3#are !e )a!e!# in nmen#atru Cienti$ Du+a #m+etarea 3autmata5 a#e!tr date !e tre#e a #m+etarea #erate da te din fa#tura: o

Data 3e!te data autmat dar +ate fii !#4im'ata5

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Seria fa#turii 3e!te data autmat5

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A+i !e adau)a +rdu!ee +e #are e dre!te #ientu$ A#e!tea !e ae) dintr> i!ta 3#are a f!t definita +rin nmen#atru Prdu!e$ Se !#riu autmat #du +rdu!uuiB U$M$B +retuB #ta TAB !i +retu in#ude TA 3DA !au NU5 iar ni tre'uie !a #m+etam dar #u #antitatea drita$ La finaB da#a !e in#a!eaa in mmentu fa#turarii !e 'ifeaa: In#a!eaa a#um$ A+i !e #m+eteaa #u datee +er!anei #are a int#mit fa#tura 3nume !i CNP5B #u datee +er!anei dee)ate de #inet 3numeB 'uetin !i aut5 !iB du+a #aB #u data !#adentei 3da#a nu !e in#a!eaa  +e #5 !i Mentiuni$ Cand fa#tura e!te )ata !e a##e!eaa 'utnu: S+re finaiare fa#tura$ Du+a a##ea !e Finaieaa fa#tura a+i !e ti+are!te +entru a fii ferita #ientuui$ #mitere Factura Storno

A#e!t ti+ de fa#tura !e f!e!te in #au in #are una din fa#turie emi!e anterir a f!t !#ri!a )re!it !au #ientu nu mai dre!te a#e +rdu!$ Pentru a +utea emite  Factura Normala datee !e #m+eteaa autmat 3in#u!i(  +rdu!ee5B numai #a +rdu!ee (r a(ea !emnu  >  3minu!5$ Deaccea #aloarea facturii #a fi ne"ati#a%

#mitere Factura Proforma

A#e!t ti+ de fa#tura !e f!e!te in #au in #are #ientu nu ridi#a +rdu!ee in a#e mment !i (a (eni a  data uteriara mment in #are (a +rimii !i fa#tura nrmaa$

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Fa#tura +rfrma e!te #a !i  fa#tura nrmaa dar #a nu !e in#a!eaa 'anii !i nu !e ei'ereaa  +rdu!ee$ $odificare Documente

A#ea!ta #manda ne +ermite mdifi#area anumitr d#umente 3fa#turiB fa#turi !trnB fa#turi  +rfrmaB #4itante5$ A#e!t u#ru nu e!te indi#at da#a fa#tura a f!t de*a inre)i!trata !i emi!a #atre #ient$ La intrarea in a#e!t meniu +rimim urmatru me!a*: (Aceste facilitati sunt !entru a #a a)uta la corectarea unor "reseli% *ecomandam modificarea documentelor doar in ca$ul sc+im&arilor minore% ,entru sc+im&ari ma)ore #a su"eram anularea  sau stornarea%( 2"

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In#a!arie !e +t fa#e in dua mduri: o

C4itanta +entru Fa#tura

o

In#a!are +rin ,an#a

C)itanta pentru Factura  !e reaieaa atun#i #and am emi!  fa#tura a  anumita data dar a #are nu am in#a!at !uma de 'ani$ A#ea!ta !e fa#eB de 'i#eiB a data !#adentei 3#are e!te tre#uta +e fa#tura5$ Se emite #ientuui dar #4itantaB fa#tura fiind de*a a #ient$ %ncasarea prin Banca  e!te  mdaitate de +ata a unei fa#turi emi!e #atre un #ient #u  data !#adenta$ Pentru a#ea!t ti+ de in#a!are nu !e emite ni#iun d#ument ttu fa#andu>!e +rin intermediu 'an#ii$ *"

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In a#e!t meniu +utem reaia urmataree u#ruri: o

Date Firma

o

Cnfi)urare Emitere D#umente

o

Cnfi)urari Pr)ram

0

Date Firma Fara #m+etarea dater firmei nu +utem fa#e nimi# in a#e!t +r)ram$ La +rima +rnire a  +r)ramuui ne a+are a#ea!ta ferea!tra unei tre'uie !a intrdu#em datee firmei: a- Denumirea firmei &- C%I%.% c- Nr% *e"istrul Comertului d- Localitatea e- Judetul   f- Adresa  "- Ca!ital social  +- ,latitor de TVA /DA sau NUi- Telefon  )- .a0 1- E'mail   l- Adresa 2e& m- 3i"la firmei n- Conturi &ancare

Configurare #mitere Documente In a#e!t meniu a(em de #m+etat : *

Serii D#umente 3fa#turiB #4itanteB a(ieB +rfrme5

*

TA 3!e 'ifeaa una din +tiuniB de re)ua 765

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Date afi!ate 3!e 'ifeaa datee +e #are e drim !a e afi!am +e fa#tura5

1

Configurari Program Ai#i (m ae)e #nfi)urarie )enerae +e #are e drim +entru +r)ramu n!tru$

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Si a#e!t meniu are % #meni: 

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mutr firme +uetem ae)e de fie#are data +entru #are firma !e u#reaa a#ti(and> +rin a#ea!ta #manda 

Sa(eaa date 9 ne +ermite !a(area daterB in #au in #are a#e!tea !e +ierd din #aua

unr (unera'iitati !a a(em datee firmei re!+e#ti(e 

Re!taurare date 9 ne +ermite !ter)erea dater !a(ate anterirB in #au in #are +r)ramu

nu mai e!te f!it a  anumita firmaB de e=em+u$

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Ai#i )a!im ra+artee tuturr d#umenter +e #are e>am emi! a  anumita firma: o

Ra+rt Fa#turi

o

Ra+rt C4itante

o

Ra+rt Prfrme

o

Ra+rt A(ie

Cu a*utru ra+arter +utem de+i!ta da#a i+!e!te  anumita fa#turaB +utem (erifi#a da#a e=i!ta fa#turi ne+atite !au +utem (edea datee !#adente ae a#e!tra$

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NO$#NC.(&O('#

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 Nmen#atr Cienti

&2

In Nomenclatorul Produse  !e afa tate +rdu!ee firmei$ Cu a*utru a#e!tui nmen#atr  nu mai e!te ne(ie !a intrdu#em inttdeauna +rdu!ee !i datee a#e!tra 3#dB +retB t(aB et#$5 #i dar ae)em +rdu!u drit !i #eeate date !e adau)a autmatB fiind ne(ie !a intrdu#eam dar  #antitatea$ In Nomenclatorul Clienti  !e afa tti #ientii firmei #u datee de indentifi#are ae fie#aruia$ La emiterea d#umenterB datrita a#e!tui nmen#atrB ae)em dar numee #ientuui 3din i!ta5 !i re!tu dater !e (r #m+eta autmat$ Datrita +r)ramuui Smart ,i Standard 72&7 B atun#i #and intdu#em #ienti in  Nmen#atru Cienti e!te de a*un! !a #m+etam #am+u C$U$I$ !iB in #au in #are !untem #ne#tati a InternetB a+a!and !emnu re!+e#ti(e$

!e #m+eteaa autmat #u datee firmei

&&

Nomenclator Clienti

&7

Nomenclator de servicii

&%

Documente

Factura fara c)itanta1

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Factura cu c)itanta1

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'apoarte facturi

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72

(uditul intern

 Auditul intern este o e0aminare metodica reali$ata in #ederea determinarii daca acti#itatile si re$ultatele relati#e la su&iectul e0aminat satisfac dis!o$itiile !resta&ilite si daca aceste dis!o$itii sunt !use in o!era intr'un mod eficace si a!t in #ederea atin"erii o&iecti#elor% Auditu intern e!te in interiru unei entitati  a#ti(itate inde+endenta de a+re#iere !au #ntr a +eratiirB fiind in !u'rdinea dire#ta a #ndu#atruui entitatii$ In a#e!t dmeniuB e e!te un #ntr #are are dre+t fun#tie e!timarea !i e(auarea efi#a#itatii atr  #ntrae$ O&iecti#ul auditului intern  e!te de a a!i!ta mana)ementu in e=er#itarea efi#a#e a re!+n!a'iitatir r furniand anaieB a+re#ieriB re#mandari !i #mentarii +ertinente referitare a a#ti(itatie e=aminate$ Auditru intern e!te (iat de tate faee a#ti(itatii entitatii #are intere!eaa #ndu#erea$ A#ea!ta im+i#a fa+tu de a a+ea a a!+e#te #nta'ie !i finan#iareB dar !i te4ni#e +entru atin)erea unei intee)eri de+ine a +eratiir  e=aminate$ Diferente intre auditul intern si auditul etern

 Daca auditul e)tern  ofera ser#icii si este inde!endent din !unct de #edere )uridic auditul intern  face !arte din functiile intre!rinderii%   In !e#tru +ri(atB auditrii e=terni !unt numiti de a#tinariB #are e !ta'ie!# !i  +eriada de tim+ +e #are !a  auditee !i tt a#e!tra e ra+rteaa$ In !e#tru +u'i#B +rin ana)ieB !e !i#ita  #ertifi#are in numee !tatuuiB re+reentat tt de  in!titutie inde+endentaB in #au Rmaniei a#ea!ta in!titutie e!te Curtea de Cnturi$ In #au audituui internB 'enefi#iaru #n#uiir reutate e!te mana)ementu entitatiiB iar in #au audituui e=tern de re)ua tti #ei #are dre!#  #ertifi#are a #nturir: 'an#iB autritatiB a#tinariB #ientiB furniri !$a$ Din +un#tu de (edere a 'ie#ti(er urmarite de auditu intern a#e!ta e(aueaa !i!temu de #ntr intern !i da a!i)urari mana)ementuui #a a#e!ta fun#tineaa$ Auditu e=tern #ertifi#a e=a#titatea #nturir !i a !ituatiir finan#iareB #are #n!ta in re)uaritateaB !in#eritatea !i ima)inea fidea a de#aratiir finan#iare finae$ Cu a#ea!ta #aieB auditu e=tern e(aueaa !i e !i!temu de #ntr internB dar numai +entru eemente de natura finan#iar>#nta'ia$ Auditru e=tern are inde+endenta !+e#ifi#a tituaruui unei +rfe!ii i'ereB re)ementata *uridi# !i !tatutarB e fiind inde+endent fata de #ientu !au$ C4iar !i in #au audituui +u'i# e=tern a#ea!ta inde+endenta !e +a!treaaB fiind re)ementata #ar +rin a#tee nrmati(e !i !tandardee de u#ru$ In#m+ati'iitatie a #are e!te !u+u! un auditr   +u'i# e=tern #ndu# a +remia unui audit inde+endent !i e#4idi!tant$ Nu a#ea!i u#ru !e  +ate !+une de!+re auditru intern #are e!te inde+endent in e=er#itarea fun#tiei !ae in !en!u unei inde+endente a )andirii !i a ratinamentuui +rfe!ina fata de !u'ie#tee +e #are e auditeaaB dar in a#ea!i tim+ e!te de+endent +rin fa+tu #a a+artine entitatii !i de+inde de !tandardee +rfe!inae interne +e #are tre'uie !a e re!+e#te$ Cnfrm iteraturii de !+e#iaitate in auditu intern a'rdarea e!te una in fun#tie de ri!#uri !i are de(ia: ri#are ar fi !e#truB dmeniu de a#ti(itateB !e (a audita #u a#eea!i te4ni#i !i 7&

in!trumente$ Auditu e=tern !e )4ideaa du+a  metd)ie +re#i!aB !tandardiata !i !e  'aeaa +e in(entareB inter(iuriB #4e!tinareB anaieB #m+aratiiB ra+arte !$a$

(uditul sistemului informatic

Un sistem informatic  e!te un !8!tem #are +ermite intrdu#erea de date +rin +r#edee manuae !au +rin #ue)ere autmata de #atre !i!temB !t#area a#e!traB +reu#rarea r ș i e=tra)erea infrmației 3reutater5 !u' di(er!e frme$  Auditul unui sistem informatic  consta in efectuarea controlului intern in sistemul  informatic !entru #erificarea corectitudinii re$ultatele !relucrarilor reali$ate in interiorul sau distri&uirii acestora numai de catre utili$atori autori$ati in ca$ul in care distri&uirea se face automat folosind sistemului de calcul% Pentru efe#tuarea #ntruui intern intr>un !i!tem infrmati# !e f!e!# ma!uriB metde !i te4ni#i de (erifi#are a #re#titudinii reutater +reu#rarir reaiate in interiru !au #un!#ute in iteratura de !+e#iaitate !u' denumirea de #ntrae$ In #n#uieB Auditu Si!temer Infrmati#e e!te  a#ti(itate +anifi#ata de e(auare a !i!temuui infrmati# +e 'aa +r'er de audit in !#+u emiterii unei +inii #aifi#ate !i 'ie#ti(e +ri(ind #nfrmitatea !i!temuui #u e)i!atiaB #u !tandardee in dmeniu !i ttdata a!u+ra #a+a#itatii !i!temuui infrmati# de a !u!tine efrtu de reaiare efi#ienta a 'ie#ti(er !trate)i#e a r)aniatiei$

'iscurile sistemului informatic Im+a#tu ri!#urir afe#teaa afa#eriie firmei in#e+and #u ima)inea firmei  +u'i#itatea !a in mediu de afa# +ierderea unr #ienti B a unr ate de!+re +arteneri !i e=+unerea #ientir firmei a amenintari #eea #e uneri atra)e #4iar a#tiuni in *u!titie +t 77

 +re*udi#ii #auate de ne)i*enta #a de e=em+uL: trimiterea unr m!* ernate #ientir B furnirir$ Fraudarea firmei e!te  ata +ierdereB diminuarea indi#atrir de efi#inta +rin redu#erea #ifrei de afa#eriB #re!teri ae #!turir +t remedierea dauner !i in(e!titii Ri!#urie #are +t afe#ta Si!temu Infrmati# !unt: " 'iscuri fizice3

Ori#and !e +ate !tri#a  +i!a a !i!temuui infrmati# !i +r)ramu< +r)ramee f!ite +t fii afe#tate tta !au +artia$ 2" 'iscuri logice3

A#e!te +r'eme +t a+area din mai mute #aue #um ar fii intrdu#erea unr date )re!iteB u#ru #e du#e a ruarea ernata a +r)ramuui$ *" 'iscuri de functionare a S"%"3

Pt e=i!ta ie in #are !i!temu infrmati# nu fun#tineaa din diferite #aue 3#urentu +ritB defe#tarea fii#aB et#$5$ A#e!t u#ru du#e a ne+utinta de a f!ii  +r)ramu< +r)ramee intr> firma iar a#ea!ta nu +ate fun#tina a +arametrii nrmai$ -" 'iscuri financiare3

Din #aua +r'emer finan#iare nu !e +ate re+ara un S$I$ defe#t !au B a ne(ieB #um+ararea unuia nu !i a#e!t u#ru du#e a deruarea defe#tua!a a firmei$ 5" 'iscuri de mediu3

A#e!te ri!#uri a+ar atun#i #and !e f!e!te un S$I$ #are dauneaa mediu in#n*uratr$ /" 'iscuri de securitate3

Ori#e !i!tem infrmati# e!te +redi!+u! a ri!#uri de !e#uritate #are +t a(ea # din ne)i*enta an)a*atirB !au atr +r'eme inter(enite in S$I$ 3(iru!iB !+ar)erea de #nturiB et#$5 4" 'iscurile de organizare3

Atun#i #and 'aa< 'aee de date nu a f!t a#tuaiate !i din a#ea!ta #aua !e (r  )a!i erri in emiterea unr d#umente f!ind un anumit +r)ram$

7%

ulnerabilitatile sistemului informatic  '. 'dentificatorul *'$+ anga,atilor concediati nu este eliminat din sistem Sursa amenintarii : Saariati #n#ediati (ctiunea amenintarii : Cne#tare a reateaua r)aniatiei !i a##e!eaa datee a#e!teia$  ''. Fire-allul companiei permite un acces la sistem prin ser/iciul Telnet  Sursa amenintarii : Utiiatri neautriati 34a#eriB terri!tiB an)a*ati #n#e diati5 (ctiunea amenintarii : Utiarea !er(i#iuui TenetB +ermite a##e!u a fi!ieree din !i!tem$ III. Unul din partenerii societatii a identificat slaiciuni in proiectarea securitatii sistemului% sistemul in sine furniandui diferite metode de remediere a acestora Sursa amenintarii : Utiiatri neautriati (ctiunea amenintarii : O'tinerea a##e!uui neautriat a fi!ieree !en!i'ie ae !i!temuuiB 'aat +e (unera'iitati #un!#ute$ IV. Centrul de prelucrare automata a datelor foloseste pentru stingerea incendiilor imprastietoare de apa *incastrate in ta/an+ fapt ce poate afecta in mod negati/ ec3ipamentele 3ard-are. Sursa amenintarii : F#B +er!ane ne)i*ente (ctiunea amenintarii : De#an!area autmata a !tin)atarer de in#endii$

76

(menintari asupra sistemului informatic Sursa3 4ac1eri crac1eri (ctiunea3   Intruiuni in !i!temB ata#uri de ti+ "4a#in)"B a##e! neautriat a !i!tem Sursa3 Criminalitate informatica (ctiunea3 A#te fraudua!eB a#tiuni de ti+ !+fin)B intruiuni ae !i!temuui$ Sursa3 Terorism (ctiunea3 Penetrarea !i!temuuiB interferarea !i!temuui in md di!tru#ti($ Sursa3 3!iona) industrial  (ctiunea3 Penetrarea !i!temuuiB a##e! neautriatB #a+tarea dater dintr> inie de #muni#atie ne+rte*ata$ Sursa3 Atacuri ale an"a)atior  (ctiunea3 Fraude !i erriB #ru+erea daterB intrdu#erea unr date fa!eB a##e! neautriat a !i!temB intrdu#erea (iru!irB #aii trieniB et#$

7-

Controalele interne ale sistemului informatic

In mare +arte a#ti(itatea e#4i+ei de audit e!te re+reentata de !i!temu de #ntrae interneB a!a #um a reutat !i din definirea 'ie#tuiui audituui !i!temer  infrmati#e$ Auditru tre'uie !a #una!#a #e #ntrae tre'uie !a #ertifi#e !i #um !e a+i#a #ntraee +t #a a#ti(itatea !i!temuui infrmati# !a !e de!fa!are #re#t fara erri !i di!fun#tinaitati$ Controalele se grupeaa in doua clase: &$ Cntraee )enerae 7$ Cntraee de a+i#atie

Controalele generale

3unt acele controale care se a!lica la ni#elul intre"ului sistem informatic al  or"ani$atiei tuturor com!artimentelor im!licate in reali$area si functionarea sistemului  !entru certificarea !roiectarii reali$arii  im!lementarii e0!loatarii si de$#oltarii corecte a intre"ului 3I% " controalele privind planificarea si organizarea S%" 2" Controalele ale ciclului de viata a sistemului *" Controalele de securitate ale S% -" Controalele managementului sc)imbarilor in sistemul informatic

" Controalele privind planificarea si organizarea S%"

Panifi#area SI tre'uie inteea!a #a !i +anifi#area +rdu#tiei in !en!u #a tre'uie !a ne !ta'iim tintee +entru (iitr #eea #e tre'uie fa#ut in (iitr #u #e re!ur!e !i #e 'enefi#ii$ Auditu tre'uie !a #n!tate da#a e=i!ta un +an !trate)i# !i un +an +eratina  +entru SI$ Panu !trate)i# tre'uie !a #ntina dire#tiie de de(tare ae !i!temuui +e termen un)B in tim+ #eB +anu +eratina are un rint mai mi# de +ana a % ani$ Pr'emee r)aniatri#e !unt de!e'it de im+rtante a(and in (edere e)aturie infrmatinae +e #are e a!i)ura SI +t$:  autmatiarea +r#e!er de +reu#rare +ana a ni(eufie#arui +!t de u#ru  #muni#area dater atat in interiru firmei #at !i in e=teriru !au in +rimu rand #u #ientii !i furnirii firmei  !u+rt +entru fundamentarea +r#e!er de#iinae

2" Controale privind ciclul de viata ale sistemului

In #adru a#e!tr #ntrae di!tin)em urmataree eta+e 7.

 !tudiu de fea'iitate  anaia !i frmuarea #erinter    +rie#tarea  reaiarea  im+ementarea

 Studiul de feailitate !ta a 'aa de#iiei +ri(in +rtunitatea !i efi#ienta reaiarii  +rie#tuiui SI$ Auditru +rin d#umentarea +e #are  fa#e (a #ertifi#a da#a a#ea!ta de#iie e!te #nfrma #u !trate)iaB #u 'ie#ti(ee firmei !i da#a !e 'aeaa +e  anaia  +ertinenta #!t>'enefi#iu$  Analia si formularea cerintelor informationale are  im+rtanta ma*ra +entru auditu !i!temuui infrmati# +entru #a !e (erifi#a fa+tu #a !>au identifi#at #re#t #erintee utiiatrir finai +re#iate in !+e#ifi#atiie de !i!tem$  #roiectarea e!te in atentia auditruui +entru (erifi#area #ntraer )enerae !u' a!+e#tu re!+e#tarii #nfrmitatii #u #erintee initiae a !+e#ifi#atiir +entru 'aa de dateB a !+e#ifi#atiir de +r)rame +entru #rearea unui +an +entru te!tarea !e#uritatii !i !ta'iirea unui #ntr frma a mdifi#arir ne#e!ar +re(enirii mdifi#arir  ne#ntrate ae +r#e!uui de reaiare a !i!temuui$  Realiarea e!te eta+a in #are #ntraee )enerae (ieaa utiiarea #re#ta a !+e#ifi#atiir de reaiare a +r)ramerB +r#edurir autmateB definirea fu=urir  infrmatinaeB definirea frmei !i frmatuui +entru ie!iriB intrariB reaiarea nmen#atarer de #duriB reaiarea !i a!i)urarea unui #ara#ter m)en !i unitar +entru interfata #u utiiatru$  'mplementarea e!te  eta+a in #are #ntraee au  im+rtanta !i mai mare +entru #a !e in#4eie +r#e!u reaiarii !i!temuui !i in #n!e#inta auditu tre'uie !a e(auee te!tareaB #ertifi#area !i a#reditarea SI$ *" Controalele de securitate (u ca scop verificarea accesului utilizatorilor la sistem6 identificarea 6 autentificarea si autorizarea utilizatorilor si a drepturilor acestora de acces si prelucrare"  #rincipalele aspecte /iate de controalele generale si legate de securitatea sistemului sunt:   E0istenta si functionarea unei structuri de administrare a securitatii in care sa se

re"aseasca de e0em!lu functii si atri&utii !entru administratorul resurselor  informatice si de comunicatie  Controlul si administrarea !arolelor si a dre!turilor utili$atorilor   Controlul lo"ic !entru accesul la instalarea si confi"urarea de ec+i!amente si  !ac+ete soft2are  Controlul !rocedurilor de monitori$are a !re#enirii comunicarii si solutionarii incidentelor de securitate  Controlul de securiatete fi$ica  Controlul !rocedurilor de reali$are a co!iilor de si"uranta

7/

-" Controalele managementului sc)imbarilor in sistemul informatic Obiectivul este acela de a verifica ca toate modificarile aduse aplicatiilor sunt corect autorizare si aprobate inaintea implementarii" Controalele de aplicatie

 De la ni#elul intre"ului sistem se trece la com!onentele sistemului a!licatiile informatice% Cntraee interne urmarite de auditu a+i#atiir tre'uie !a a#+ere urmatarea arie de  +r'eme: > #ntru #aitatii a+i#atiirJ > #ntru ade#(arii fun#tinaitatii a+i#atiir a #erintee unui #ntr efi#ientJ > fia'iitatea a+i#atiir$ " CON&'O.,. C(.%&(&%% (P.%C(&%%.O' 

Caitatea a+i#atiir !e a!i)ura +rin #aitatea #m+nenter eementare ae a+i#atiir IT:  datee de intrareJ   +r#e!er de +reu#rareJ  datee de ie!ireJ  inte)ritatea 'aei de date$ Atri'utee #aitatii +e #are tre'uie !a e a(em in (edere !unt:  #m+etitudineaB  #re#titudinea #a#uerB  (aiditate +e 'aa (erifi#arir )i#eB  autriare !i !e+ararea indatririr 9 !e)re)atin f dutie!$

2" CON&'O.,. (D#+('%% F,NC&%ON(.%&(&%% (P.%C(&%%.O' .( C#'%N&#.# ,N,% CON&'O. %N&#'N #F%C%#N&

 Are in #edere includerea de )aloane de control inca din eta!a de !roiectare !entru a fi mai usor #alidate de auditori%  Aceasta cerinta inseamna ca aplicatiile informatice treuie sa includa:   +r#eduri de (aidare a +eratir de intrdu#ere a dater de intrare de #atre  +er!anee #u re!+n!a'iitati +e inia autriarii intrarie$   +r#eduri de )enerare a unr ra+arte #are !a ine!nea!#a #ntru intrdu#erii

dater in !i!tem 9 de e=em+u i!tri#u intrdu#erii dater 'tinut +rin  *urnaiare

70

  +r#eduri de (aidare a #n#rdantei ie!iri 9 intrari ree(ante +entru #reatiie

dintre +r#e!ee de#iinaeB indi#atrii !inteti#iB !ituatiir de ie!ireB date de intrareB #reatii #n#rdanta #are a!i)ura #n!i!tenta a+i#atiir infrmati#e$

*" F%(B%.%&(&#( (P.%C(&%%.O'  Urmareste modul in care a!licatiile se com!orta in conditii e0treme la limita% 3e testea$a tim!ul de ras!uns si res!ecti# riscul de &locare cand o a!licatie rulea$a cu  !arametrii setati la #alori ma0ime% De e0em!lu &a$a de date este !o!ulata cu numarul  ma0im de inre"istrari interfata de comunicare este accesata de un numar foarte mare de utili$atori care initia$a un numar foarte mare de tran$actii etc%

CONTROLUL DATELOR DE INTRARE Validarea datelor se diferentia$a in functie de modalitatile de introducere a datelor si !articularitatile si !articularitatile fi$ice ale ec+i!amentelor de introducere a datelor% A#em astfel urmatoarele situatii5 • date intrdu!e dire#t de !taffu de #ndu#ereB de +er!nau neinfrmati#ian !au de  +er!nau !+e#iaiatJ • date intrdu!e de a di!tanta de #atre +artenerii dintr> a+i#atie Ke'J • date intrdu!e de a di!tanta +rin !#anarea d#umenterJ !#anarea #durir de  'areB !#anarea #durir RefIDJ • date intrdu!e +rin +un#te ATMun fi!ier ti+ nmen#atrB #ntr #are (erifi#a in#adrarea in imite de (er!imiitate !i rena'iitateJ  controlul eistentei datelor si a relatiilor de corespondenta dintre date B admiterea !au neadmiterea (arii nueB (erifi#area re!tri#tiei de inte)ritate a entitatii !i a re!tri#tiir de inte)ritate referentiaaJ  controlul cifrelor de control B  controlul tranzactiilor lipsa sau al tranzactiilor duplicate $

CONTROLUL PRELUCTARILOR   Aceste controale urmaresc ca !rocedurile de !relucrare sa fie autori$ate com!lete si corecte%

71

4erificarea autoriarii are in /edere mai multe aspecte: ⊕ i#enteeB ⊕ (er!iunieB ⊕  +er!anee #are au dre+turi +entru in!taariB ⊕ dein!taariB ⊕ de(iru!ariB ⊕ #nfi)urarea !i!temuui !i !etarea +arametrir !i +tiunir im+i#iteB ⊕  'a#u+>uriB ⊕ initierea de +r#eduri de +reu#rare #urente$

CONTROLUL INTEGRITATII ,AELOR DE DATE

 Acest control urmareste !re#enirea si eliminarea amenintarilor ca datele memorate sa fie distruse sau alterate% Cntru +reu#rarir +eratiir de a#tuaiare e!te farte im+rtant +entru inte)ritatea !i!temuui$ De a#eea !e +ra#ti#a +a!trareaB aaturi de &ac1u!'urile !eriodice !i a unr liste de control #reate +rin *urnaiarea +r#edurir de a#tuaiareB dar !i a atr   +r#eduri #riti#e de +reu#rareB #are ar +utea denatura #ntinutu 'aer de date$ E!te utia #a#uarea unr indicatori statistici #are e(identiaa ti+u !i fre#(enta a+i#atiir  ruateB numaru de in#idente dar !i a unr totaluri de control  +entru urmarirea a#tuaiarii in !+e#ia a fi!ierer +rin#i+ae ae a+i#atiir$ CONTROLUL DATELOR DE IESIRE Controlul datelor de iesire urmareste mai multe directii: → distribuirea iesirilor7 → confruntarea outputurilor6 → reconcilierea si corectarea erorilor7 → manipularea si pastrarea iesirilor"

 In cadrul acestor cate"orii de controale de a!licatii se !ot face "ru!ari ale controalelor s!ecifice mentionate du!a di#erse criterii% (stfel controalele de aplicatii pot fi3 #ntrae manuaeJ -

-

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#ntrae autmateJ #ntrae !u'!tanti(eB indi(iduaeJ #ntrae #n*u)ateB e)ateJ #ntrae #nfi)ura'ieB #ntrae de )ranita +entru datee #e +r(in din afara !i!temuui$

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$etodologia de audit (uditorul trebuie sa8si planifice auditul pentru ca misiunea de audit sa se desfasoare in mod eficient" Planificarea unui audit implica stabilirea strategiei generale de audit si elaborarea unui plan pentru a diminua riscul de audit la un nivel acceptabil de scazut" 3trate"ia "enerala de audit !ta'ie!te:  aria de a+i#a'iitate a audituui  inter(au #aendari!ti#J  re!ur!ee !i mana)ementu audituui

 Strategia ofera indrumari referitoare la elaorarea unui plan de audit.

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Statiie de u#ru !i #eeate re!ur!e infrmatinae !unt a##e!i'ie tuturr   +er!aner #are au a##e! in !ediu intre+rinderii Re!ur!ee infrmatinae !unt #aiate in 'irurie in #areB in md nrmaB +er!anee din afara r)aniatiei nu au a##e! Re!ur!ee infrmatinae !unt #aiate in ne in #are ni#i  +er!ana autriata nu are a##e!

 Riscurile asociate retelei  D#SC'%#'#

Si!temu IT utiieaa #muni#atii +rin #ne=iuni a retee +u'i#eB de e=$ Internet Si!temu IT utiieaa  retea +ri(ata +entru #muni#atii Si!temu IT nu e!te #ne#tat a retee e=terne

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B" ,tilizare < Functionalitate 5

Cum a+re#iati a+i#atiie din +un#t de (edere a difi#utatii utiiarii a#e!tra 

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Cn!iderati #a tim+u de +reuare !ia redu! 

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A+i#atiie utiiate du# a diminuarea numaruui de erri  Sunt e(itate +araei!mee  Se +t furnia infrmatii mai ra+id #atre #ndu#ere E=i!ta #erinte !u+imentare fre#(ente nea#+erite de a+i#atiie afate in e=+atare  Cn!iderati +rtuna e=tinderea fa#iitatir a+i#atiir anaiate !au reaiarea unr a+i#atii ni  A+i#atiie refe#ta in md #re!+unatr +re(ederie e)ae 

 

MEDIU IN COMPARATIE CU FACTURILE TIPIATE MAI ALES LA CALCULE

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DEOARECE TOTUL ESTE ELECTRONIC

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Sunt a#e!tea a#tuaiate in tim+ uti 

DACA SUNTEM CONECTATI LA INTERNET

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C" %nstruire utilizatori -

Cum a+re#iati #aitatea d#umentatiei te4ni#e  E!te ea !ufi#ientaB utiaB a#+eritareBa#tuaiata

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Temati#a +ri(ind in!truirea utiiatrirB infrmati#ieni !i neinfrmati#ieniB a f!t !ufi#ienta 

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PROGRAMUL SE ACTUALIEAA DE FIECARE DATA MULTE LUCRURI CARE  NU SUNT E@PLICATE SUFICIENT

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Au a+arut ne#e!itati !u+imentare e)ate de +re)atirea +er!nauui  A f!t #n!tatata  #re!tere a  +erfrmantei +er!nauui 

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D" (preciere generala =

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Se reaieaa  redu#ere a #!turir 3#n!uma'ieB #4etuiei +!tae et#$5B #a urmare a im+ementarii a+i#atiir  Ofera !i!temu fa#iitati de (erifi#are ra+ida a #ntri'ua'iir ina#ti(i  Sunt a#e!tia (erifi#ati +eridi# !i de #atre #ine  Permite !i!temu e(identierea #ntri'ua'iir #are nu de+un de#aratiie #nfrm mduui in #are au f!t inre)i!trati Dar a #er #are nu>!i a#4ita 'i)atiie  Da#a daB +re#iati +r#entu a#e!tra fata de numaru tta a #ntri'ua'iir inre)i!trati$ Cn!iderati #a a+i#atiie #ntri'uie a im'unatatirea a#ti(itatii in!titutiei 

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@ PUTEM FACE ACEST LUCRU PRIN ERIFICAREA TERMENELOR  DE PLATA

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Concluzii despre sistemul informatic  A4ATA5& : ⊕ A(em nmen#atare +entru +rdu!e !i +entru #ienti !i nu tre'uie !a intrdu#em ⊕

de fie#are data datee a#e!tra Cand adau)am un +rdu! !au un #ient nu !untem intre'ati da#a (rem !a i

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adau)am in nmen#atr  Cand intrdu#em in nmen#atru de #ienti un #ient nu e!te de a*un! !a intrdu#em CIF !i !a a+a!am 'utnu md autmat 3a#tuaiate a i5

!i datee a#e!tuia !e (r intrdu#e in

 $&6A4ATA5& : ⊗  Nmen#ataree nu !e +t im+rta dintr>un fi!ier e=terir 3e=#eB rdB et#$5 ⊗  Nu +utem (edea #ate d#umente a emi! fie#are an)a*at 3!eriie !i numeree ⊗

mer) in #ntinuare indiferent de +er!ana #are int#me!te d#umentu5 D#umentee +t fi mdifi#ate ri#and !i de ri#ine fara a !e (edea a#e!t u#ru unde(a

C!CLU6'& : In #n#uie +r)ramu de fa#turare Smart ,i Standard 72&7B Si!temu Infrmati# +entru #are a f!t efe#tuat AudituB e!te uti dar e!te re#mandat !a fie f!it mai mut in firme mi#i 3ma=$ &2 an)a*ati5 !i mai +utin in firme mi*#ii !i mari !i de  +referat !a fie  !in)ura +er!ana #are !a i utiiee +entru a nu e=i!ta mdifi#ari nedrite de #atre  anumita +er!ana in dre+tu ateia$

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