TAILIEUCHUNG - Lecture Accounting information and reporting systems - Chapter 6: Accounting information systems and security

In this chapter students will be able to: To be aware of the threats to computer accounting, to learn the controls for computer accounting, to understand the security requirements to be incorporated in system design, to learn about maintaining system integrity. | Accounting information systems and security Learning objectives To be aware of the threats to computer accounting. To learn the controls for computer accounting. To understand the security requirements to be incorporated in system design. To learn about maintaining system integrity. key terms access control audit trail check digit computer fraud computer hacking data validation echo checks embezzlement fraud hash total information system controls internal control lapping misappropriation parity checks risk sabotage virus worm Threats (or risks) to computer accounting Fraudulent manipulation (. manipulation of input data, data theft) Sabotage Viruses and worms Fraud (. transaction fraud) Lapping Computer fraud (. data entry fraud, program fraud, operations fraud, database management fraud) Computer hacking System security - internal controls in computer accounting Accounting controls: put in place to safeguard records of the organisation Administrative controls: policies and procedures for all personnel to enhance operational efficiency System security - internal controls in computer accounting Controls by function: preventive controls detective controls corrective controls Controls by scope: general controls application controls Control activities Administrative procedures management establishes to meet internal control objectives: authorisation of transactions segregation of duties adequate documentation and recording control of assets and records checks on performance Risk assessment Risk assessments are necessary to form disaster recovery plans and mitigate the majority of risks Steps in risk assessment: identify potential risk and estimate potential losses identify possible controls and their costs determine the cost-benefit effectiveness Security and integrity of information Access to systems: limited to authorised and responsible personnel Security of data: ensure software is properly safeguarded against unauthorised access Security backups Audit .

• Kế toán - Kiểm toán
• Accounting Information
• Reporting Systems
• Accounting information system
• AIS super system
• Computer accounting
• System security
• Accounting information systems
• Lecture Accounting information systems
• Hệ thống thông tin kế toán
• Control information
• Information systems controls
• Financial Accounting
• Principles of financial accounting
• Accounting information systems
• Fundamental system principles
• Accounting systems
• Lecture Accounting information systems
• Production cycle
• Accounting system
• Human resources management
• General ledger
• Systems development life cycle
• AIS development strategies
• Systems design
• Using financial accounting information
• The annual report
• Processing accounting information
• Internal control
• Value of information
• Business process
• Business process cycles
• The accountant
• Information technology
• Documenting accounting information systems
• Data modeling
• Controls for information security
• Information security
• Trust services framework
• System reliability
• Report Accounting information system
• E Commerce business
• E commerce enterprise
• Risks in payment
• Security of customer information
• Accounting principles
• Fundamental accounting principles
• Lecture Fundamental accounting principles
• Technology based accounting systems
• Issues in financial accounting
• Kế toán tài chính
• Financial statements
• Accounting terminology
• Accounting cycle
• Cash collections
• Revenue cycle
• Expenditure cycle
• Cash disbursements
• Value chain
• Supply chain
• Decision structure
• Control frameworks
• Internal controls
• COBIT framework
• Information systems
• Transaction processing