CONFIDENTIALITY OF DATA AND VULNERABILITY OF THE FINANCIAL ACCOUNTING INFORMATION SYSTEMS

Marius Daniel Mares (), Valerica Mares, Lucian Dorel Ilincuta and Gabriel Mihai
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Marius Daniel Mares: Spiru Haret, Facultatea de Management Financiar Contabil
Valerica Mares: Spiru Haret, Facultatea de Management Financiar Contabil
Lucian Dorel Ilincuta: Spiru Haret, Facultatea de Management Financiar Contabil
Gabriel Mihai: Spiru Haret, Facultatea de Management Financiar Contabil

No 2009/87, Papers from Osterreichish-Rumanischer Akademischer Verein

Abstract: The huge volume of exchanges of financial - accounting information using new technologies and involves a degree of protection to be ensured. Depending on the type of information it is searched to determine “the level of security”, but also potential risks that concern, and technical assistance will be provided entirely by the Department of Counseling and Information Service (DCIS). In the paper we highlight a few situations actually encountered in the economic agencies of our country and also believe that it is necessary to use methods (e.g. MELISA, MARION) to establish a lack of effective safety. We also propose the creation of a coherent security policy applied to the information systems to correspond to the international laws and regulations to which Romania joined.

Keywords: level of insecurity of segment accounting data; the user behavior; the vulnerability of computerized accounting; the risk analysis; security policy (search for similar items in EconPapers)
JEL-codes: F15 L21 M16 O18 R58 (search for similar items in EconPapers)
Pages: 10 pages
Date: 2009-10-12
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Persistent link: https://EconPapers.repec.org/RePEc:ris:sphedp:2009_087

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