Departmental Dimension
Finance Department Behavior (FDB)
The FDB dimension outlines essential practices for maintaining the integrity and availability of financial records, focusing on backup consistency and rigorous access control.
FDB1Secure Accounting Practices
FDB1.1Secure record keeping
- ✓FDB1.1.1Follows a regular backup schedule for all financial records, including electronic files and paper documents
- ✓FDB1.1.2Stores or deletes records in accordance with organization’s record-keeping policy
- ✓FDB1.1.3Implements record integrity checks to detect and prevent unauthorized record alterations
- ✓FDB1.1.4Limits access to the record preparation and storage software to authorized personnel only