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.
Index Terms
- Access and communication controls in an accounting information system
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Access and communication controls in an accounting information system
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, ...
Modelling the Impact of Administrative Access Controls on Technical Access Control Measures
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Factoring High Level Information Flow Specifications into Low Level Access Controls
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