Hacking: Implications for Computerized Accounting Information System
HACKING
AND
IMPLICATIONS FOR COMPUTERIZED ACCOUNTING INFORMATION SYSTEM
Introduction
Along with the growth of computerized accounting information system (CAIS), the threats to the security of these systems have also grown. One such threat is hacking. In the recent years hacking has become a serious concern for businesses. Although, most hackers claim that they indulge in this activity for intellectual challenge, this is not always the case. In this paper we learn that hackers attempt to bypass the security mechanism of information systems not only for the thrill of learning, but also for the malicious intent of gathering information for gain.
HACKING
Meaning
Hacking is commonly used to refer to forms of trespass against a computer belonging to someone else. As per Infosec, a website devoted to information security "Hacking means illegally accessing other people's computer systems for destroying, disrupting or carrying out illegal activities on the network or computer systems". Digitalguards defines it as, "Unauthorized use, or attempts to circumvent or bypass the security mechanisms of an information system or network".
History
At first, "hacker" was a positive term for a person with an expertise in computers who could push programs beyond what they were designed to do. Hacking has been around pretty much since the development of the first electronic computers. In 1960s, the first computer hackers emerged at MIT. University facilities with huge mainframe computers became breeding ground for hackers. In 1970s, phreaks broke into phone networks to make free calls. In the next decade, phone phreaks began to move into the territory of computer hacking, and the electronic bulletin board systems (BBSs) came into being. Hacking groups began to form. Among the first were Legion of Doom in the United States, and Chaos Computer Club in Germany. In the last decade, with the advent of internet, hackers moved all the hacking related information from old BBSs to new hacker
AND
IMPLICATIONS FOR COMPUTERIZED ACCOUNTING INFORMATION SYSTEM
Introduction
Along with the growth of computerized accounting information system (CAIS), the threats to the security of these systems have also grown. One such threat is hacking. In the recent years hacking has become a serious concern for businesses. Although, most hackers claim that they indulge in this activity for intellectual challenge, this is not always the case. In this paper we learn that hackers attempt to bypass the security mechanism of information systems not only for the thrill of learning, but also for the malicious intent of gathering information for gain.
HACKING
Meaning
Hacking is commonly used to refer to forms of trespass against a computer belonging to someone else. As per Infosec, a website devoted to information security "Hacking means illegally accessing other people's computer systems for destroying, disrupting or carrying out illegal activities on the network or computer systems". Digitalguards defines it as, "Unauthorized use, or attempts to circumvent or bypass the security mechanisms of an information system or network".
History
At first, "hacker" was a positive term for a person with an expertise in computers who could push programs beyond what they were designed to do. Hacking has been around pretty much since the development of the first electronic computers. In 1960s, the first computer hackers emerged at MIT. University facilities with huge mainframe computers became breeding ground for hackers. In 1970s, phreaks broke into phone networks to make free calls. In the next decade, phone phreaks began to move into the territory of computer hacking, and the electronic bulletin board systems (BBSs) came into being. Hacking groups began to form. Among the first were Legion of Doom in the United States, and Chaos Computer Club in Germany. In the last decade, with the advent of internet, hackers moved all the hacking related information from old BBSs to new hacker
References: Abu-Musa, A.A. 2002a. Security of computerized accounting information systems: A theoretical framework. Journal of American Academy of Business, Cambridge. Hollywood: Sep.Vol.2, Iss. 1; pg. 150, 6 pgs Abu-Musa, A.A Brandt, A. and Zetter. K. 2005. Net Threats: Hacker Nation. PC World Casabona, P and Yu, S.1998 Humber, T. 2003. Is your HR system safe from hackers?. Canadian HR Reporter. Toronto: Nov 3. Vol.16, Iss. 19; pg. G3. Krone T. 2005. Hacking Motives. Australian Institute of Criminology Lawyers Weekly USA Staff Lewis, B. 2005. IT Expertise Becoming a More Highly Prized Asset for Accountants Serving Small Business Clients. http://www.microsoft.com/smallbusiness/accountants/articles/it_expertise_becoming_a_more_highly_prized_asset.mspx Li, Y Luehlfing, M. S., Daily, C. M., Phillips Jr, T. J., and Smith, L. M. 2000. Defending the security of the accounting system. The CPA Journal. New York: Oct.Vol.70, Iss. 10; pg. 62, 4 pgs. Shaw, E. D., Post J. M., Ruby K. G. 1999. Inside the mind of the insider. Security Management. Arlington: Dec 1999.Vol.43, Iss. 12; pg. 34. Stevens, M. G. 1998. How secure is your computer system?. The Practical Accountant. Boston: Jan.Vol.31, Iss. 1; pg. 24, 8 pgs U Wikipedia. 2005. Zorkadis, V and Donos, P