Perceived Risks And Threats To Accounting Information Systems

Abstract

This study reports survey results from 354 practicing accountants and auditors to obtain an understanding of accountants’ AIS security concerns. Management was found to be committed to implementing and enforcing system security policies; however, those policies are sometimes less than adequate. Respondents reported different levels of system security risk and different specific security threats in different hardware environments. This differentiation is particularly important given the increase in geographically dispersed networks and access to external systems through the Internet. Respondents also assessed higher levels of risk to systems employing two emerging technologies – EDI and client/server technologies.