EconPapers    
Economics at your fingertips  
 

Information security challenges - vulnerabilities brought by ERP applications and cloud platforms

Sinziana-Maria Rindasu ()
Additional contact information
Sinziana-Maria Rindasu: Bucharest University of Economic Studies, Romania

The Audit Financiar journal, 2018, vol. 16, issue 149, 131

Abstract: The accounting profession is in a continuous process of change as ERP applications and emerging technologies such as cloud computing continue to bring improvements into the accounting and financial areas. Nevertheless, beside the variety of benefits, these technologies carry specific risks that can affect the fundamental characteristics and security aspects of data. This paper aims to highlight the most common vulnerabilities of ERP applications and cloud computing platforms in the context of digital accounting. At the same time, in addition to the technical aspects and good practices used to prevent and correct these vulnerabilities, the study focuses on a critical component of data security: the human factor. Moreover, the empirical research conducted has highlighted the fact that young professionals understand the need for sensitive data protection, but they do not always display the best behavior to prevent security incidents. This article aims to provide an overview of ERP applications and cloud computing platforms that are currently used in the financial and accounting field, focusing on the main technical vulnerabilities and the human factor, which is one of the most important aspects of data security.

Keywords: information security; ERP; cloud computing; human factor (search for similar items in EconPapers)
JEL-codes: M15 M41 M42 (search for similar items in EconPapers)
Date: 2018
References: View references in EconPapers View complete reference list from CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://revista.cafr.ro/temp/Article_9566.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:16:y:2018:i:149:p:131

Access Statistics for this article

More articles in The Audit Financiar journal from Chamber of Financial Auditors of Romania
Bibliographic data for series maintained by Dumitru Valentin Florentin ().

 
Page updated 2018-03-31
Handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:131