Computer systems also offer new opportunities for fraud. If a computerized system is not set up properly and certain checks not put in then the computer system can be used to defraud the company. The fact that it is difficult to trace who enters the data only adds to the magnitude of this. In order to minimize the risks of errors or fraud occurring in the computer system certain controls have to be put into place. Some of these controls include the following: Administrative Controls Administrative controls are those controls are those controls that are placed on the system to ensure the proper organization and processing of data. Division of duties. Duties are assigned to different individuals in the organization. This is done in such a way that no one person can have full control over a transaction. This ensures that an individual cannot have full control over the creation and operating of the system. One reason for this division is having one person controlling the system can result in fraud if that person is not completely trustworthy. Another reason for the division of duties is to prevent the organization from becoming totally dependent on the person controlling the computer system. If this person were to leave then the organization would have no one to run the system. The division of duties ensures that employees can leave without having any major effect on the system. Operation Controls Operation controls are necessary controls since they since they determine what the computer systems and the employees using the system have been doing. These controls can come in the form of rotation of shifts duty logs a manual of operating instructions attendance controls computer logs These controls can allow an auditor to track the exact actions of the computer systems and employees. This documentation allows the to easily spot any errors or improper actions that have occurred. Hardware Security The computer hardware is not only important to the processing of the information but is also a valuable fixed asset for the company.