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Thursday, April 4, 2013

Perceived Threats of Computerized Accounting Information System and Provides Suggestions on How to Prevent the Occurrence of these Potential Dangers


Abstract

This set about presently introduces the perceived threats of Computerized Accounting Information System and provides suggestions on how to foreclose the occurrence of these potential dangers. Though the computer technology makes the explanation operation more accurate and faster, this still involves several threats in terms of the security and reliability of the be information. Fraudulent activities, forethought cheats, virus infection, costs and so forth, atomic number 18 all quest precaution from the operation of the governing body. However, proper selection of software, execution of inner(a) control and other precaution measures may help calm from the threats.

Introduction

With rapid development of the information technology, computerized score information organisation plays an increasingly crucial role in the operation of governing regardless large, medium or small enterprises. This can be contributed to the merits of the marriage of accounting and the computer science technology, which dramatically ameliorate the accuracy and speed of the process of information system. However, along with the advantages of the computerized accounting information system, there emerge several deadly deficiencies which, if not appropriately deal with, can be greatly pernicious to the interests of the organization and, even worse, may lead to collapse of the company.

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This essay mainly focuses on several important aspects of the deficiency of the computerized accounting information system and then provides feasible solutions to prevent the ostracise influence derived from these threats.

To fuck off with, pretenderulent activities are the most significant threat to the organization after the accounting information system has been computerized. Both midland personnel and the top management may commit fraud in different ways. For instance, the most common fraudulent activities are unauthorized access of the company accounting information system, thieving of resources of the company and misrepresentation of the financial report. Though these problems have been emerged since the manual of arms accounting information system, the new...

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