BAO 2208
Computerized Accounting Information System
Assignment # 1
Student name: Sun Yi
Student ID: 3705315
Tutor: Kathy Michael
Tutorial time: Thursday 2pm-4pm
Abstract:
Computerized accounting information system is widely utilized in commercial and financial field. This article is mainly to state some vulnerabilities of computerized accounting information system to computer crime. In the first place, it will briefly introduce the background of computerized accounting information system and some development and benefits that bring to accounting area. After that, it will point out two main vulnerabilities of computerized accounting information system and outline what computer crime they would cause. That will divide into two sections: one is that the risk of manual work in operating the computerized accounting information system causes some lawless behaviors within company staffs. The other one is that the insecurity of the accounting software begets some vicious actions of attacking computer system by some others. Finally, the article will also indicate some suggestions for decreasing the computer crime and optimizing the ability of computerized accounting information system to be more convenient.
Recently, varied information is producing more and more, faster and faster, such as accounting information, so that people can not handle the whole at one time. Accounting information system is an initial technology to help users collect, record, store and process the data to produce information for decision making. Especially for accounting area, computerized accounting information system become popular and brings many benefits and convenience to users. For instance, it provides diverse and efficient services for processing accounting business affairs, lessens accountants’ workload and improves the accuracy of the accounting output. However, the computerized accounting information system arises some problems as well. It causes some losses because...