Information about electronic data storage _986

April 27, 2011
Information about the storage of electronic data
According to With computer-assisted audit work carried out, will form more and more electronic data being audited. Currently, the audit authority of the audited unit electronic data storage is not yet institutionalized, standardized, easy to process in the custody of the audited units damaged or lost electronic data, and thus the responsibility of the audit authority or a significant risk. Therefore, to do the audited entity in the custody of the electronic data is imperative for audit institutions face the important task.
One, the audited entity to do the work of the importance of electronic data storage ⒈ role of electronic data from the point of view, the audited entity electronic data as evidence of the audit, it is computer-aided Auditing is playing an increasingly important role. Conducting computer-assisted audit, the audit unit of the electronic data to be used as audit evidence, it is proved that the truth matters, the formation of audit findings has played an important role. So, take good care of the unit being audited electronic data, it ensures the quality of audit work. ⒉ electronic data storage media from the point of view , the magnetic storage of electronic data carrier of fragile and vulnerable to damage. Paperless electronic data is information that is stored in a variety of magnetic media, and magnetic media vulnerable to breakage, deformation and other physical damage. If the electronic data storage media damaged , the contents of electronic data will inevitably be destroyed. The electronic data in the event of damage, will lead to lack of audit evidence, can lead to serious computer-assisted audit work can not continue. ⒊ data from the structural characteristics of electronic data view, a high concentration of electronic data with the characteristics of the data, it is easy to leak secrets. Electronic data stored in digital code in a variety of magnetic media, and magnetic storage media is not only small in size and storage capacity. A CD or a U disk can hold all the auditees a financial electronic data, it is very easy to carry electronic data. Once a leak is audited U disk or a CD-ROM electronic data, it is possible to be audited the financial secrets of all leaks, audit institutions may be sued for this court.Second, the electronic data in the course of custodyaudit unit in the use of electronic data is to focus on doing the management of electronic data security, prevent damage or leakage to be audited units of electronic data. (a) to prevent loss and damage to electronic data to be audited custody measures.electronic data stored in a variety of magnetic media to the electronic magnetic data both as the carrier vulnerable to physical damage but also vulnerable to viruses. To prevent the destruction of electronic data may take the following measures: ⒈ strengthen the custody of the storage medium to prevent damage or loss of storage media.the one hand, electronic data units to be audited for physical disaster and illegal tampering of information than the manual system is more fragile, and if there are problems even more serious consequences; the other hand, electronic data stored in the CD-ROM U disk and other storage media sizes are very small, easy to carry, and very easy to lose. To this end, in the course was to strengthen the audit unit with electronic data storage media management to prevent damage or loss of storage media. First, the audit team to be set up someone care electronic data storage media to keep people on fire prevention, moisture, earthquake, anti-wear and other preventive measures. Second, the audit team to audit units of time will be double electronic data backup and storage media will be held separately, and enhance the security of electronic data. Third, the storage media units to be placed in custody, do not carry. Since the audit mainly local audit approach, therefore, the auditors used the audited units will be equipped with electronic data storage medium carry, so does the use of electronic data information to the auditor to bring the convenience of work, but In the course very easy to these storage media will be lost. Fourth, the increased use of registration and management, prompting auditors to enhance self-protection awareness. Each auditor is required to use electronic data to the custody officer, after use, should be promptly returned to the storage medium custody staff. All use of the audited entity staff to conduct electronic data registration, the user should fill out the registration form to use, and registration form for your records as archival material, prompting auditors to enhance self- protection awareness, enhance the storage of electronic data. Fifth, in addition to the audit team members, prohibiting contact with others and preserve the electronic unit being audited data. ⒉ good virus prevention measures to prevent the loss of electronic data poisoning.With the popularity of the Internet, we bring all kinds of network information to enjoy the convenience, but also is experiencing Computer viruses. We copy the files, download the software easily brought in the virus. Some viruses damage the electronic data is fatal, believe it to electronic data can be completely destroyed. Therefore, to make full of computer virus prevention measures to prevent poisoning, loss of electronic data. First, the computer must be installed antivirus software, virus information auditors in a timely manner according to the updated virus database update and improve the ability of anti-virus anti-virus software. At the same time, the auditors should regularly scan your computer for viruses virus, killing the virus in time. Second, external electronic copy or download data when the first virus detection by normal scanning electronic data can be used. In addition, with computer-assisted audit information prohibited the use of the hard disk of software of unknown origin, to prevent the virus led to loss of electronic data poisoning. Third, electronic data has been audited by adding write -measures to enhance the security of electronic data. Will be important to the audit unit to burn CD backups of electronic data stored, and add write-measures. In this way, users can only read information from the disc, and can not make any changes to their, and enhance the security of electronic data. (b) the audited units to prevent leakage of custody measures for electronic data.electronic data to be audited are often related to state secrets, business secrets and even while in use or improper operation if not managed well, are easy to be audited electronic data leak out. To prevent leakage of electronic data being audited, may take the following measures: ⒈ good network security measures to prevent the leakage of the audited units online electronic data.binary electronic data that it stored in digital form on a variety of carriers, and non-continuity of digital information, electronic data if someone intends to copy, modify, delete, ghd gl? tteisen billig, editing can be done without leaving a trace. In the network environment, data communications for the remote manipulator transfer electronic data theft of network computers provide convenient conditions. Browse the Internet has become a fashion, greatly increasing the possibility leaked online. Therefore, to enhance network security, ways to prevent leakage through the network unit of electronic data being audited. First, electronic data audited entity and the network to take physical isolation measures. Auditees important not to store electronic data in the computer, it is best stored in the U disk, CD-ROM media, cut off from the audited units of electronic data access to the Internet. Second, computer-assisted audit software and audit data and network physical isolation measures to be taken. Computer-assisted audit software, including network drives to be installed in the computer-assisted audit also generated electronic data storage hard drive, including network, intranet and extranet to the use of physical isolation, cut off computer-assisted audit software and audit data access to the Internet. Third, strictly prohibit external auditors for any network to be audited with the operation of electronic data to prevent network leakage. Fourth, conducting computer-assisted audit work, can not share the audited units of electronic data, to avoid other members of the internal network access through the internal network illegal to modify, steal electronic data. ⒉ encryption of electronic data processing, enhanced electronic data confidentiality.of the audited units encrypted electronic data, electronic data can leak information in the event the case can also be effective against unknown persons in the unauthorized access of electronic data to enhance the security of electronic data. In addition, the process of making computer-assisted audit audited units often used in electronic data, therefore, encryption of electronic data processing, it is necessary to ensure safe and reliable but also meet the encrypted file encryption and decryption is easy to operate. Encryption of electronic data processing, electronic data can be applied to the function of its own software to encrypt data, such as Microsoft Access database to an electronic data encryption. Of course, some did not bring electronic data encryption feature, you can use other software to encrypt the intermediary , for example, you can use WinRAR software to encrypt electronic data processing software using the WinRAR encryption of electronic data processing, electronic data can be compressed into an archive file with a password, you need to use the compressed archive files with a password, just enter the correct password, you can extract out of the use of electronic data, therefore, file encryption and decryption operations are very easy. This encryption method using care not to enter the password in the pure digital password, instead of using a hybrid code, we can effectively prevent the decoding software cracking the password, and enhance data confidentiality. ⒊ regulate the daily operations, electronic data may be leaked to eliminate the loopholes.First, set a password on your computer to prevent unauthorized access to others. Conducting computer- assisted audit, the auditor will sometimes temporarily leave the computer, which may give people with ulterior motives during the operation of computers, electronic data security threat. Therefore, the computer must set the password, when the auditors left to lock the computer and the password is not easy to be easily guessed.Second, the electronic data to be run by professionals, should be promptly removed after use. Because the general audit software is to be audited by importing the data to form their own accounting system audit software, so import the data after the original audit unit no need to retain data during computer-assisted audit computer. Therefore, the import of electronic data to be audited by the audit of electronic data storage specialist staff to operate, after the completion of electronic data into the unit being audited should completely remove the original data to ensure that the audited entity responsible for managing the raw data by hand, to prevent more human contact and custody of the original data, and enhance the security of electronic data.

    Newer Entries »