The vulnerability of computerised accounting information systems to computer crime.

Abstract:

With the information technology development day-by-day, Computerised Accounting Information System (CAIS) plays an increasingly significant role in the successful operation of today's business. Computerised Accounting Information System has been used more and more broadly and had as much impact on organisations, but the computer crime is also an important issue related to computerised accounting information system. As 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. The main objectives of this essay are to explain what is computer crime and look at the connections between 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 today's business (especially for corporation).

English: The offices of the American Institute of ...

Crime Time

High Crime

As the American Institute of Certified Public Accountants (AICPA) stated that information security and controls within information system was the one of top technology issue to the accounting profession in the future 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...