Risk Analysis of Accounting Information System Infrastructure

Arsenie-Samoil Mihalache

MPRA Paper from University Library of Munich, Germany

Abstract: National economy and security are fully dependent on information technology and infrastructure. At the core of the information infrastructure society relies on, we have the Internet, a system designed initially as a scientists’ forum for unclassified research. The use of communication networks and systems may lead to hazardous situations that generate undesirable effects such as communication systems breakdown, loss of data or taking the wrong decisions. The paper studies the risk analysis of the accounting information system in modern corporations from the viewpoint of modernising accounting against the background of implementing new information technologies aimed at carrying out the objectives of integration and globalisation construed as phenomena specific to information society and knowledge.

Keywords: attackers; threats; vulnerability; security; risk analysis (search for similar items in EconPapers)
JEL-codes: C8 D5 H8 L6 L86 M4 P5 (search for similar items in EconPapers)
Date: 2011-02-01, Revised 2011-03-15
New Economics Papers: this item is included in nep-acc
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Persistent link: https://EconPapers.repec.org/RePEc:pra:mprapa:28874

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