What everyone needs to know about computer security

Abstract

Computers are becoming increasingly important to accounting. General ledgers, cost accounting, and fixed assets can all be computerized. Microcomputers and electronic spreadsheets assist in the preparation of schedules for all facets of accounting. As computer systems grow, the vulnerability of the system also grows. On a larger system, control over the system is more difficult to maintain. Unauthorized users may obtain valuable and confidential information. The vulnerability of the system is also apparent if the computer system breaks down. The activity of an entire department may be halted if the system is out of operation. Keeping a computer system secure from break-in and break-down should be very important to a corporation that heavily depends on computers. Those people responsible for the operation of a computer system should be aware of computer security and controls.