Explain how theft of computer time by employees (unauthorized use of the firm‘s computer) can be minimized.

CPA-Quantitative-Analysis-Section-4 BLOCK RELEASE

How theft of computer time may be minimized:

1. Logging of access –This would enable the organization to identify instances where computer resources were used without authorization and take appropriate action.
2. Electronic door lock access systems, which are capable of denying access to and individual depending on the current time. These ensure that employees do not use computer rooms outside work hours.
3. Security guards. The guards could be instructed to deny employees entry to the firm‘s premises outside working hours.
4. Automatic log-off systems.These automatically log-off the user when the allocated time has expired or when a user is trying to gain access outside the allocated computer usage times.
5. Usernames and passwords could be granted to authorized employees thus preventing unauthorized employees from using an organization‘s computers.
6. Controlled single entry points to computer rooms.A controlled entry point monitored by a receptionist should be used by all incoming personnel. In this way, the receptionist could be used to monitor the employees accessing the computers and the times in which access is taking place.

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