Ais Attacks and Failures: Who to Blame

Topics: Internal control, Responsibility, Individual responsibility Pages: 3 (851 words) Published: July 14, 2013
AIS Attacks and Failures: Who to Blame
Professor Ridilla

AIS Attacks and Failures: Who to Blame
Accounting information systems is a computer based database that stores, collects, and processes the financial data of the organization. The AIS system is then backed up by the organizations centralized database. When the AIS system is attacked by outside sources the responsibility falls to the organization if the proper controls are not in place but if the proper controls are in place the fault should fall on the shoulders of the criminal committing the attack or failures of the organization to put in place an effective accounting information system that is not prone to failure. There are several different types of threats that can be posed to the accounting information systems of an organization and when ignored can create grave damage to the organization. One threat to the AIS of the organization is the threat of the unauthorized user. Organization needs to have strict controls on who has access to computers that relate to the information system of the organization t prevent loss or to prevent damage. Unauthorized users can also come in the form of hackers that find back doors into the company’s AIS in order to steal sensitive information or to wreak havoc with the information systems. It is essential in the new Information Age for the management is knowledgeable on the AIS and the needed security measures to protect this system. Software systems and centralized databases containing the sensitive of an organization have become the norm in society. Because this information includes the private information of the organization and the consumer, the organization has a responsibility to have the necessary security measures in place to stop attacks as well as have the necessary expertise to provide an effective response in the event of the AIS system failing. The management should be held responsible for ensuring...
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