What Makes a Good IT General Control?

IT General Controls, or ITGC, are the controls in place for a IT system to make sure the IT systems are appropriately accessed and managed. The ITGCs allow us to place reliance on the output of systems. ITGC audits usually review the controls in place for IT systems that have an affect on financial statements. So what makes a good IT general control?

Below we share some of the aspects we believe make for a good ITGC.

Formally defined - A control should be formally defined and have management commitment to ensure the control is enforceable and effective. If the control is not well defined and does not have management backing, most likely the control will not be successful and the risk that a threat will realize will greatly increase.

Documented - The ITGC should be documented in either a policy or procedure document that is published and available to the persons to which it applies in the organisation. If the people do not know about the control or cannot reference it, they will not follow or adhere to it!

Effective - The ITGC should be operating and effective! This seems straight forward, but often organisations implement controls just for the sake of implementing controls or a control that used to be effective is not effective any more due to change in the environment. Ineffective controls are just a waste of time and money and serves no benefit to the organisation.

Evidenced - A ITGC that is implemented and operating effectively should be tracked and evidenced to show that the control is effective. This will help when the control is audited by auditors (internal or external auditors.

Measured - To be able to track the effectiveness of a ITGC, it should be measurable. This is not always easy for some controls as not all controls' output can be stated numerically. For such controls we would recommend measuring the testing of operating effectiveness on a periodic basis - daily or weekly or monthly, where the successful testing of the control each period would indicate effectiveness.

Reviewed - Controls must be reviewed regularly to ensure that the controls are still operating effectively and to identify potential improvements.

Audited - Independent auditors should audit controls on a regular basis to provide assurance that controls are defined, implemented and operating effectively. This will give management the assurance that the control environment is appropriate, implemented as designed and operating effectively.

Conclusion
Effective ITGC makes sure the IT systems required to run the organisation efficiently and has a financial effect are secure and appropriate.

And finally, if you want to know more about ITGC or how to test ITGC please check out IS Risk Academy at http://www.isriskacademy.com/

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LED Lighting Makes Food Appealing

There are a lot of ways we can make food look a little more appetizing, but I bet you didn't think that using LED Lighting was one of them. Its no surprise that when it comes to selling products lighting plays a very important role by helping catch the customer's attention, but it isn't just jewellers and clothes stores that stand to benefit from a well placed bulb. Grocers now stand to capitalise on the dual benefits of LEDs in order to improve the aesthetic of their fruit and veg as well.

In the case of fruit and veg, the effectiveness of the lighting depends upon its ability to accurately replicate the true colour of sunlight, and LED Lighting is well placed to achieve this. Cool White bulbs closely mimic the colour of sunlight and have an uncanny way of making colours look a little more vibrant and exciting. For fruit and veg, which encompass nearly the entire colour spectrum, this is pretty much a "no brainer."

At least these are exactly the sentiments of Irish lighting firm Naulights. Their products are already making in-roads into the American retail market and they believe that the key to unlocking the potential of food is to use LED Lighting to accent their individual colours, whether it be red for meats or yellows, oranges and greens for fruit and veg. A representative for the company told Discovery News that "we're turning oranges into diamonds. We want to create a fabulous space, to get customers to feel like they are eating the food, tasting the food - all with lighting."

Retailers who have already adopted the technology are beginning to appreciate the appearance enhancing properties of LED Lights. According to the store director of Star Market in Chestnut Hill, which went LED in October 2009, "it really makes the food pop compared to a fluorescent light. A few customers commented saying the food looks more colourful that other stores."

So the next time you do your grocery shopping, if your food is looking a little more vibrant than usual, then you can probably guarantee that LED Lights are at work shedding a bit of light on the situation.

Of course, LED Lights aren't just for lighting in commercial situations. They can also be used to light up a home. The most practical solution are GU10 LED, which make use of the same fittings as standard halogen GU10s.

Peter Jenny is an experienced writer with a Masters Degree in Operations Management. Peter has a wealth of experience in the lighting industry and is keen to share his knowledge about upcoming products and new discussions around LED lighting. He is currently working as a Content Manager at Wholesale LED Lights, UK.

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