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Most systems and applications provide several restrictions that the IS auditor will want to assess for their use and applicability in controlling access The time of day and day of week restrictions limit access to systems and may be desirable to restrict access outside the working hours Care must be exercised when using this control because of the emergency or contingency access requirements Password strength and aging will be covered later but also are parameters that are configured within each system or application Consideration may be warranted for more stringent controls to accounts with sensitive or extensive access, such as systems administrator accounts, for example You may even see the workstation restrictions in use, and then you will need to evaluate the process used to manage the access limitation for a given ID to certain specific terminals Naming conventions for the IDs will need to be reviewed to.



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In fact, the more unique they are, the more difficult they are to estimate; the less unique, the easier Research and development (R&D) projects, for instance, are extremely difficult to estimate, because they are attempting to solve new problems But every project will produce a unique product, which means that a different combination of tasks will be employed In addition, there are usually a number of other unique or unpredictable factors on any project: The people on the project team may be unknown to the manager However, their particular skills and knowledge will affect their productivity, and the more complex the tasks are, the more this productivity factor counts Projects that rely on new technology face questions about the reliability of the new technology and the learning curve of the team Since estimates are used to coordinate activities and forecast resources, incorrect timing predictions will cost money.





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condor_collector daemon running on the Central Manager host (Step 3). 4. Resource matching: The condor_negotiator daemon running on the Central Manager host periodically queries the condor_collector daemon (Step 4) to match a resource for a user job request. It then informs the condor_schedd daemon running on the Submission host of the matched Execution host (Step 5). 5. Job execution: The condor_schedd daemon running on the job Submission host interacts with the condor_startd daemon running on the matched Execution host (Step 6), which will spawn a condor_starter daemon (Step 7). The condor_schedd daemon on the Submission host spawns a condor_shadow daemon (Step 8) to interact with the condor_starter daemon for job execution (Step 9). The condor_starter daemon running on the matched Execution host receives a user job to execute (Step 10). 6. Return output: When a job is completed, the results will be sent back to the Submission host by the interaction between the condor_shadow daemon running on the Submission host and the condor_starter daemon running on the matched Execution host (Step 11).

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aimed at maintaining the transparency and integrity of securities markets The assumption made at the time, which was generally valid, was that where fraud is pervasive, or at least suspected, and investors can never be sure what they are getting, capital markets will suffer Over the years, the government has updated the 1934 securities laws, but the process remains essentially unchanged Whereas before 1934, publicly traded companies had quite wide latitude in financial reporting and little supervision or penalties for unscrupulous activities, after the formation of the SEC and the enacting of the 1934 securities laws, publicly traded companies have been obligated to file periodic reports to the SEC that state various audited measures of financial performance The 10K and 10Q reports that we see online today are the electronic editions of a practice that has been in place for 70 years.

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The securities laws of the Depression also gave new prominence to the field known as public accounting The management of a public company is responsible for creating financial statements, and independent Certified Public Accountants must audit those financials and provide an opinion as to whether the financials are presented fairly in all material respects, and that they represent the financial condition of the company and comply with Generally Accepted Accounting Principles (GAAP) GAAP is like the Bible of the accounting world If the auditor believes the financial statements are not accurate, or if they consider the methods by which the statements were prepared to be subject to weaknesses, then the auditor is expected to state that opinion in their opinion letter The SEC reporting and audit system has worked well, in general, since its inception, although there have been some spectacular breakdowns in its proper functioning over the years.

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