2007年国际审计准则词汇表GLOSSARY OF TERMS1(December 2006)Access controlsProcedures designed to restrict access to on-line terminal devices,programs and data. Access controls consist of “user authentication” and “userauthorization.” “User authentication” typically attempts to identify a user throughunique logon identifications, passwords, access cards or biometric data. “Userauthorization” consists of access rules to determine the computer resources each usermay access. Specifically, such
