Internal Control and Accounting Information Systems Security

Tony Boczko ()
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Tony Boczko: University of Hull

Chapter Chapter 7 in Information Systems in Accounting and Finance, 2024, pp 235-276 from Springer

Abstract: Abstract This chapter explores the socio-political issues associated with internal control and systems security, and the alternative types/forms of internal control procedures and processes a company may adopt to minimise systems risk and ensure the physical security of resources, data/information, and system networks. It also considers the ongoing reciprocal relationship between information and communication technologies on internal control and system security, and the problems and issues associated with information and communication-enabled business processes and procedures.

Keywords: Internal control; Systems security; Risk management; Disaster contingency and recovery planning (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-48586-2_7

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DOI: 10.1007/978-3-031-48586-2_7

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