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HAPTER 6 Control and Accounting Information Systems
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTRODUCTION ,[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object],[object Object],[object Object]
OVERVIEW OF CONTROL CONCEPTS ,[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
SOX AND THE FOREIGN CORRUPT PRACTICES ACT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object]
CONTROL FRAMEWORKS ,[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INTERNAL ENVIRONMENT ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE SETTING ,[object Object],[object Object],[object Object]
OBJECTIVE SETTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE SETTING ,[object Object],[object Object],[object Object],[object Object]
OBJECTIVE SETTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE SETTING ,[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE SETTING ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
OBJECTIVE SETTING ,[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
EVENT IDENTIFICATION ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object]
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object],[object Object]
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object]
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],Identify  the  events  or threats that confront the company Estimate the likelihood or probability of each event occurring Estimate the impact of potential loss from each threat Identify set of controls to guard against threat Estimate costs and benefits from instituting controls Reduce risk by implementing set of controls to guard against threat Is it cost-beneficial to protect system Avoid, share, or accept risk Yes No
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object],[object Object],Identify the events or threats that confront the company Estimate  the  likelihood  or probability of each event occurring Estimate  the  impact  of potential loss from each threat Identify set of controls to guard against threat Estimate costs and benefits from instituting controls Reduce risk by implementing set of controls to guard against threat Is it cost-beneficial to protect system Avoid, share, or accept risk Yes No
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],Identify the events or threats that confront the company Estimate the likelihood or probability of each event occurring Estimate the impact of potential loss from each threat Identify  set of  controls  to guard against threat Estimate costs and benefits from instituting controls Reduce risk by implementing set of controls to guard against threat Is it cost-beneficial to protect system Avoid, share, or accept risk Yes No
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object],[object Object],Identify the events or threats that confront the company Estimate the likelihood or probability of each event occurring Estimate the impact of potential loss from each threat Identify  set of  controls  to guard against threat Estimate costs and benefits from instituting controls Reduce risk by implementing set of controls to guard against threat Is it cost-beneficial to protect system Avoid, share, or accept risk Yes No
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],Identify the events or threats that confront the company Estimate the likelihood or probability of each event occurring Estimate the impact of potential loss from each threat Identify set of controls to guard against threat Estimate costs and benefits from instituting controls Reduce risk by implementing set of controls to guard against threat Is it cost-beneficial to protect system Avoid, share, or accept risk Yes No
RISK ASSESSMENT AND RISK RESPONSE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],Identify the events or threats that confront the company Estimate the likelihood or probability of each event occurring Estimate the impact of potential loss from each threat Identify set of controls to guard against t
Ais Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And Ais
Ais Romney 2006 Slides 06 Control And Ais
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Ais Romney 2006 Slides 06 Control And Ais
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Ais Romney 2006 Slides 06 Control And Ais

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Ais Romney 2006 Slides 06 Control And Ais

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