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Accounting Information System Security

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Accounting Information System Security
Since the society has become progressively dependent on networks for business, the management of company’s information online has developed into an issue to be concerned. AIS, which is short for Accounting Information System, is not merely related to accounting information management as the business develops around the world. In the various explanations of AIS in the Lecture 1, p12130 Accounting Information System, presented at the University of Nottingham Ningbo by Trevor Bayley, Vaassen (2002) defined AIS as provides information for decision-making and accountability to internal and external stakeholders providing the right conditions for decision making and ensures that no assets illegitimately exit the organisation. In terms of practice of business by networks, the security of information is important. This essay will first describe a related News story. Then, several ways of illegally getting access to essential information by hackers will be provided. Moreover, considering the formation and reality of network business, the essay will analyse how to guarantee the security of a company from two aspects, externally and internally. Finally, a brief conclusion will be provided.

Reported by BBC News (2011), hackers, who targeted crucial information of oil exploration and bidding contracts, have penetrated the networks of at least five oil and gas firms for years. These penetrations started in November 2009 and are estimated to have touched a dozen multinational oil, gas and energy companies. Revealed by Greg Day, the director of security strategy at McAfee, cyber-attacks are more likely to invade the networks that are established by code and tools easily accessible on the internet. It is analyzed that hackers first control the external server of a company’s website in order to have access to internal networks. Once the previous work done, hackers will make the internal network settings paralyzed for the purpose of obtaining sensitive documents, proprietary



References: BBC News (2011) Hackers hit 'at least five oil and gas firms ' [online] Available from [29 April 2011] Kinkus, J.F (2002) Science and Technology Resources on the Internet Computer: Security [online] Available from [29 April 2011] Maslin Masrom dan ,Z.I Computer Security and Computer Ethics Awareness: A Component of Management Information System [online] Available from [29 April 2011] Raines, J (2008) Cybercrime and how to prevent it [online] Available from < http://ezinearticles.com/?Cybercrime-and-How-to-Prevent- It&id=1792667> Romney, M. B. and Steinbart, P. J. (2009) Accounting Information System. New Jersey: Person Education, Inc. Shaw, E et al (n.d.) The Insider Threat to Information. System The psychology of the Dangerous Insider [online] Available from [29 April 2011]

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