Pudjolaksono, Eko and Soeherman, Bonnie (2003) PENGENDALIAN DAN SEKURITI DALAM ERA KOMPUTER SEBAGAI PENERAPAN DARI MANAGEMENT CONTROL SYSTEMS. Unitas, 12 (1). pp. 49-60. ISSN 0854-3097
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Abstract
Information technology has characterized significantly the works of accountants. In addition, most businessmen believe that computing technology is very useful for their business practices. Computerized accounting systems are created to overcome the potential problems of traditional accounting practices, such as: accuracy, timeliness, consistency, personal motivation and errors in data processing. However, computerized accounting systems still possess some limitations in securing company assets. This includes abuses of passwords, and breaking security codes to manipulate companies’ reports and to commit frauds.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | computerized systems, threats. |
| Subjects: | Q Science > QA Mathematics > QA75 Electronic computers. Computer science |
| Divisions: | Faculty of Business and Economic > Department of Accounting |
| Depositing User: | Karyono |
| Date Deposited: | 16 Dec 2011 03:06 |
| Last Modified: | 04 Oct 2021 13:39 |
| URI: | http://repository.ubaya.ac.id/id/eprint/64 |
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