The vulnerability of computerised accounting information systems to computer crime.

Abstract:

With the randomness engine room development day-by-day, Computerised Accounting Information arranging (CAIS) plays an increasingly probative role in the successful summons of todays business. Computerised Accounting Information System has been utilise to a greater extent and more broadly and had as much refer on organisations, provided the data processor crime is also an important issue related to computerised accounting learning system. As the expenditures of computer pass on computer control and securities ar increasing in deep years, as well as the larger resemblance of companies suffers computer related losses (Bagranoff & Moscove & Simkin 2003). Therefore, we bunghole guess that the connection betwixt growing dependence on information technologies and computer crime is positive correlated. The main objectives of this essay are to explain what is computer crime and look at the connections amongst vulnerabilities of Computerised Accounting Information System and computer crime.

With the information technology is developing day-by-day, Computerised Accounting Information System plays an increasingly significant role in the successful operation of todays business (especially for corporation). As the American Institute of Certified Public Accountants (AICPA) stated that information security and controls within information system was the one of pilfer technology issue to the accounting profession in the prox several years (Rabinovitch 2001).



Although Computerised Accounting Information System has been used more and more broadly and had as much impact on organisations, the computer crime is also an important issue related to computerised accounting information system. In fact, the expenditures of computer spending on computer control and securities are increasing in recently years, as well as the larger proportion of companies suffers computer related losses (Bagranoff & Moscove & Simkin 2003). Therefore, we can believe that the connection between growing dependence on information technologies and computer crime is positive correlated. This paper addresses the connections between the vulnerabilities of Computerised Accounting Information System...

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