Recently there has been a marked increase in concern for security in computerized operations. The purposes of computer security controls are to protect against the unauthorized access to and modification of data processing resources, unauthorised access to and modification of data files and software, and the misuse of authorized activities. The controls relate to the physical security of the data processing department and of the areas within the data processing department : to the security of the data files, programs, and system software : and to the human interaction with the data files, programs, and system software. The controls that will be discussed in this paper include : I. Risk on the computer use. II. Methods of risk counter measure. III. Role of system auditing.