Analysis on the security of accounting information system

Abstract

Computerized accounting system is a computer instead of manually, to keep accounts, to render an account, to cast accounts, to audit and some accounting information (data) need to be completed by the human and statistical analysis, as well as providing policy-making press to judge. It based on the hardware system and the software system. Human is the main operation of the computerized accounting system. The security of the computerized accounting system is very important. But, if the hardware system failure, software system failures, unexpected power outages, damage memory, computer viruses and hacker attacks the network, the system operator's own lack of low quality and the level of computerized accounting system will lead to the collapse of even the loss of accounting data. Therefore, we use the appropriate program to prevent the above situation from occurring, to ensure the safety and integrity of accounting information. © 2011 Springer-Verlag Berlin Heidelberg.