The Vulnerability Of Computerised Accounting Information Systems To Computer Crime.

1509 words - 6 pages

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). 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 and computer crime. Firstly, we will explain what is computer crime. Then, we will look at the motivation of each type of computer crime. Finally, the vulnerabilities of Computerised Accounting Information System related to computer crime will be discussed.Computerised Accounting Information System (CAIS) is a special type of information system, which focuses on information report to internal and external parties. But CAIS changes to focus on business process and adds value to organistaions now. Most of organizations have computer security to protect their Information Systems in terms of physical security, personnel security, communications security and operations security (Power 2000). However, almost no organization is exempted from in some way by computer crime. Every year, American companies...

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