Vulnerability of computerised accounting information systems to computer crime.

Abstract

With the information technology development day-by-day, Computerised Accounting Information governance (CAIS) plays an increasingly signifi micklet subroutine in the successful subroutine of todays melody. Computerised Accounting Information System has been used to a greater extent and more broadly and had as much impact on organisations, only if the calculator iniquity is also an important issue associate to computerised score information system. As the expenditures of computer spending on computer control and securities are increasing in tardily years, as well as the larger proportion of companies suffers computer related losses, therefore, we can believe that the growing dependence on information technologies is making computerised accounting information systems more dangerous to the computer crime.

Introduction

Accounting, as everyone knows, plays a very important employment in every organisation. In the recent times the role of accounting has gone to a much more daedal level with the increase in the technology. Audit professionals have been labored to re-evaluate the approaches employed in a financial statement audit, with the traditional means fast becoming irrelevant and ineffective as computer and the automation of information systems emerge in business designs.

The information systems has developed such softwares for accounting that its just non entering the transactions but processing it to give organisations a different direction as well.



With the increasing dependence of accounting on the information systems, it has exposed it to the computer crime. Computer crime can be defined as an criminal drill directly related to the use of computers, specifically illegal infract into the computer system or database of another, manipulation or stealing of stored or on-line data, or sabotage of equipment and data (http://www.answers.com/ melodic theme/computer-crime).

Using an accounting software package such as MYOB can be vulnerable to frauds if internal controls are not apply correctly. Fraudulent activities such as unauthorised use of data, thievery of inventory, theft of funds...

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