Computer risks and alternatives for computer security in accounting systems in colombia

Abstract

The present investigation seeks to show the way in which technology has been gradually evolving and with it the way of storing information and the need to increase its protection in databases where virtually all the corresponding information is stored, due to certain external factors that affect it; with the aim of analyzing different risk situations, where the information and alternatives that companies take to counteract, reduce and control these types of situations are affected, based on good practices in the application of computer security in systems accountants In addition, a comparison was made between countries such as Spain and Colombia of the measures taken to train, prevent and control those computer crimes that occur within an organization in the exercise of its accounting processes through digital or computerized systems (databases). In view of the fact that computer risks are threats and vulnerabilities that affect the company in all aspects, and the consequences can be very serious in relation to the information that is being handled, the owners of companies must opt for strategies that are effective to reduce or prevent these situations and to be applied comprehensively.