PENGENDALIAN DAN SEKURITI DALAM ERA KOMPUTER SEBAGAI PENERAPAN DARI MANAGEMENT CONTROL SYSTEMS

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: 18 Sep 2019 09:05
URI: http://repository.ubaya.ac.id/id/eprint/64

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