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Personnel selection 
is important. Some employees are always in a position of trust. 

Computer security officer 

Database 
administrator 

Senior 
systems 
analyst 
Measures to control personnel include the following. 

Careful 
recruitment 

Systems 
logs 

Job rotation and enforced vacations 

Review and supervision 
BPP Tutor Toolkit Copy

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PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
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For other staff, 
segregation of duties 
remains a core security requirement. This involves division of 
responsibilities into separate roles. 

Data capture and data entry 

Systems analysis and programming 

Computer 
operations 
6.2.8 Audit trail 
An 
audit trail
shows who has accessed a system and the operations performed. 
The original concept of an audit trail is to enable a manager or auditor to follow transactions stage by 
stage through a system to ensure that they have been processed correctly. The intention is to: 

Identify errors 

 Detect 
fraud
Modern integrated computer systems have cut out much of the time-consuming stage-by-stage working 
of older systems, but there should still be some 
means of identifying individual records 
and the 
input 
and output documents 
associated with the processing of any individual transaction. 
An
 audit trail 
is a record showing who has accessed a computer system and what operations they have 
performed. Audit trails are useful both for maintaining security and for recovering lost transactions. 
Accounting systems include an audit trail component that is able to be output as a report. 
In addition, there are separate audit trail software products that enable network administrators to 
monitor use of network resources. 
An audit trail should be provided so that every transaction on a file contains a