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Access and communication controls in an accounting information system

Published:01 October 1983Publication History

ABSTRACT

This paper involves the exploration of two very important security controls in a computerized accounting information system: (1) access controls, and (2) communication controls. The various specific access and communication controls are examined, analyzing their roles in an accounting information system's computer network.

The growing use of computers in the accounting information systems of the business environment, along with the presence of growing computer fraud, necessitate managements to implement stricter access and communication controls.

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  1. Access and communication controls in an accounting information system

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            • Published in

              cover image ACM Conferences
              SIGCOMM '83: Proceedings of the eighth symposium on Data communications
              October 1983
              261 pages
              ISBN:089791113X
              DOI:10.1145/800034
              • cover image ACM SIGCOMM Computer Communication Review
                ACM SIGCOMM Computer Communication Review  Volume 13, Issue 4
                October 1983
                228 pages
                ISSN:0146-4833
                DOI:10.1145/964661
                Issue’s Table of Contents

              Copyright © 1983 ACM

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              Association for Computing Machinery

              New York, NY, United States

              Publication History

              • Published: 1 October 1983

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              Overall Acceptance Rate554of3,547submissions,16%

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