- Tytuł:
- Selected areas of threats to the security of accounting information system
- Autorzy:
- Kuczyńska-Cesarz, Anna
- Powiązania:
- https://bibliotekanauki.pl/articles/1819315.pdf
- Data publikacji:
- 2021
- Wydawca:
- Centrum Rzeczoznawstwa Budowlanego Sp. z o.o.
- Tematy:
-
accounting system
financial statements
digitization of accounting
accounting in cyberspace
financial programs
accounting programs
system księgowy
sprawozdanie finansowe
cyfryzacja rachunkowości
rachunkowość w cyberprzestrzeni
program finansowo-księgowy - Opis:
- The accounting system perceived as a credible and reliable source of information about the economic and financial situation of entities operating in the Polish economy and subjected to the accounting law, operates under the conditions defined by cyberspace. The digitization of almost all stages of the work of financial and accounting units as a result of the implementation of many regulations of national and international law has become the cause of threats to the security of publicly available data characterizing the status of economic entities. The widespread use of computer programs to support accounting systemsfavors in a great extent to the limitation of the security of accounting information, despite the obligatory regulation of this area by applicable law. Although today it is difficult to imagine servicing companies' finances without modern technical solutions, one should always remember about the "dark sides" of digitization, which is an element of cyberspace and its consequences for the development of entities in the future.
- Źródło:
-
Inżynieria Bezpieczeństwa Obiektów Antropogenicznych; 2021, 3; 37--49
2450-1859
2450-8721 - Pojawia się w:
- Inżynieria Bezpieczeństwa Obiektów Antropogenicznych
- Dostawca treści:
- Biblioteka Nauki
Artykuł