Literary Warrant for Functional Requirement #4d
This requirement derives from the law, customs, standards and
professional best practices accepted by society and codified in the literature of different professions concerned with records and
recordkeeping. The warrant is as follows:
Citation "Auditing in a Microcomputer Environment" Bailey, Larry P. Miller GAAS Guide: A
Comprehensive Restatement of Generally Accepted Auditing Standards . 1995
Pages 8.09
Extract Controls over microcomputers are typically tested using the following procedures: ...Observation
and inquiry procedures directed at the entity's back-up procedures.
Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module
5, Managing Info. & Developing Systems, 1991
Pages 5-34,35
Extract Recovery Software. The recovery software of a DBMS is essential for maintaining data integrity.
This component maintains a log or journal (commonly on disk devices) on which details of update
operations to data items and records of a database are recorded. The log contains before and after
images of updated data items and/or database records. The log is used by the DBMS in circumstances
where it is necessary to reverse or roll back updates made to database data. Examples of these
circumstances include a DBMS failure or an application program explicitly requesting the DBMS to roll
back updates performed by one or more transactions. The log is also used when the DBMS is asked to
restore a database as a result of media failure. Recovery operations of this type require copying of
database data from a back-up copy to the database and using the log to reapply all changes to the data
that were completed since the back-up copy was taken. Normally, the DBMS utilities are used to
invoke the operations that create back-up copies of the database or to recover a database from a
specified back-up.
Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module
5, Managing Info. & Developing Systems, 1991
Pages 5-44
Extract Inability to Recover - The inability to recover may be due to either inadequate back-up or
inadequate journaling procedures. Adequate back-up procedures require the timely creation of database
back-up tapes so that the database can be recovered from tape in the event of an emergency. Adequate
journaling procedures require making a copy of any change to the database at the time that change is
made, in order to recover from a minor emergency.
Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module
4, Managing Computer Resources, 1991
Pages 4-50
Extract The following are the four major on-line recovery techniques: * Transaction log method, in which
a simple sequence-numbered and/or time -and-date stamped journal file (typically a tape) of all
transactions is maintained, in addition to a periodic dump of the master file * Pre-update master
transaction log technique, in which a series of record pairs are used, (i.e., a copy of the active master
file record before updating and a copy of the transaction to be applied to the masterfile record) * Post-
update master log technique, which is similar to the previous technique, except that the journal file
contains a copy of each master record after updating and does not contain a transaction image * Full
trace technique, which gives the best audit trail but involves significant overhead (i.e., requiring a copy
of the pre-update master, the transaction record, and the post-update master)
Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module
4, Managing Computer Resources, 1991
Pages 4-55
Extract Controls to preclude system failures and their resulting impact include the following: * Built-in
redundancy to enable continued processing when a single part fails
Citation The Institute of Internal Auditors Research Foundation; Systems Auditability and Control, Module
8, Telecommunications, 1991
Pages 8-63
Extract Network Back-up and Recovery In reviewing the adequacy of a network's back-up and recovery
procedures, the internal auditor should consider the following: * Determine if the current network
topology provides multiple communication paths to critical sites or nodes on the network, if required for
continuous operation. * Determine the adequacy of back-up and offsite retention procedures for all
communications software. * Verify that back-up procedures exist for critical sites, in the event of
equipment loss of malfunction or line/carrier interruptions, and that back-up procedures are validated by
successful tests or actual experience. * Determine if dynamic reconfiguration of the network is used, and
review the administrative procedures and the way the reconfiguration is incorporated in an
organization's change management process. * Confirm that multiple lines used to provide
communications back-up are not physically on the same route or cable. This possibility can exist even
when separate carriers are used. * Determine whether triangulation of lines to provide alternate routing
paths for the network has been considered.
Citation Ian B. Gilhooley Information Systems Management, Control and Audit (Altamonte Springs, Fla.:
The Institute of Internal Auditors 1991)
Pages 99
Extract In the case of on-line systems there is a need for a transaction log to be maintained so that in the
event of a systems failure there can be a re-creation of all master and transaction files up to the point of
a failure in the system, or as close as possible.
Citation Ian B. Gilhooley Information Systems Management, Control and Audit (Altamonte Springs, Fla.:
The Institute of Internal Auditors 1991)
Pages 100
Extract In the case of long-running batch jobs there needs to be a policy on checkpoint and restart times
so that in the event of a systems failure while the job is running, it is not necessary to restart the job
from the beginning.
Citation Ian B. Gilhooley Information Systems Management, Control and Audit (Altamonte Springs, Fla.:
The Institute of Internal Auditors 1991)
Pages 274
Extract In an on-line system, it is mandatory that the system be able to recover at any point of failure with
a minimum of re-keying on the part of the users. It is simply not acceptable to have to go back to start-
of-day processing.
Citation "Guideline for the Analysis of Local Area Network Security" Category: Computer Security;
Subcategory: Risk Analysis and Contingency Planning. Federal Information Processing Standards
Publication 191 (U.S. Department of Commerce/Technology Administration and National Institute of
Standards and Technology, 9 November 1994)
Pages 49
Extract 2. Back-up Operations plans are prepared to ensure that essential tasks (as identified by a risk
analysis) can be completed subsequent to disruption of the LAN environment and continuing until the
LAN is sufficiently restored [NIST74,65].
Citation "Guideline on Functional Specifications for Database Management Systems" Category: Software;
Subcategory: Data Management Applications. Federal Information Processing Standards Publication 124
(U.S. Department of Commerce/ National Bureau of Standards, 30 September 1986)
Pages 8
Extract Restart and Recovery (mandatory). The DBMS must have a comprehensive and reliable recovery
system that uses either the rollback approach, in which inval ID or incomplete transactions and database
images are backed up; and the shadowing approach with journaling (or transaction recording) and
recovery by reapplying transactions against a previous version of the database. These facilities should
also accommodata selected recovery for specific files, records or logical records.
Citation "Guideline for the Analysis of Local Area Network Security" Category: Computer Security;
Subcategory: Risk Analysis and Contingency Planning. Federal Information Processing Standards
Publication 191 (U.S. Department of Commerce/Technology Administration and National Institute of
Standards and Technology, 9 November 1994)
Pages 49
Extract 3. Recovery plans are made to permit smooth, rap ID restoration of the LAN environment
following interruption of LAN usage [NIST74,65]. Supporting documents should be developed and
maintained that will minimize the time required for recovery. Priority should be given to those
applications, services, etc. that are deemed critical to the functioning of the organization. Back-up
operation procedures should ensure that these critical services and applications are available to users.
Citation Marcella, A.J. & Chan, S. EDI security, control, and audit. 1993.
Pages 98-99
Extract To demonstrate to a court that a computer-originated document is admissible evidence, taxpayers
(or their representatives) must fulfill four requirements. They must prove ... 3. That the computer was
working properly all the time or, if it was not working properly, that any breakdowns could not have
affected the accuracy of the document ...