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AIMD-95-104ML 1 (1995-03-31)

handle is hein.gao/gaobachra0001 and id is 1 raw text is: G~~o United States 3 GAO General Accounting Office Washington, D.C. 20548 Accounting and Information Management Division B-260920 March 31, 1995 The Honorable Joe R. Reeder Chairman, Board of Directors Panama Canal Commission Dear Mr. Reeder: We have issued opinions on the financial statements of the Panama Canal Commission and its internal control structure and have reported on the Commission's compliance with applicable laws and regulations for the year ended September 30, 1994 (GAO/AIMD-95-98, March 31, 1995). In planning and performing our audit of the Commission's financial statements, we identified certain matters regarding general controls' over the Commission's computer information systems which could be improved to strengthen the computer security environment. These include enhancing implementation of access control software, improving the organization and management of the management information systems (MIS) security, and formalizing MIS policies and procedures. Although these matters are not material in relation to the financial statements, they warrant the attention of management. The purpose of this letter is to advise you of these matters and to make suggestions for improvement. We 'General controls are policies and procedures that apply to an entity's overall effectiveness and security of computer operations and create the environment in which other related computer controls operate. General controls include the organizational structure, operating procedures, software security features, and physical protections designed to ensure that (1) only authorized changes are made to computer programs, (2) access to data is appropriately restricted, (3) back-up and recovery plans are adequate to ensure the continuity of essential operations, and (4) facilities are physically protected. GAO/AIKD-95-104ML

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