November 2022
Intermediate to advanced
386 pages
16h 55m
English
book
The Routledge Handbook of Accounting Information Systems, 2nd Edition
by Erik Strauss, Martin Quinn
Content preview from The Routledge Handbook of Accounting Information Systems, 2nd Edition
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15 DATA SECURITY AND QUALITY
W. Alec Cram
Introduction
Business operations, including managerial decision-making and executive-level strategising, include a fundamental reliance on secure and high-quality data. To maximise the value of such data, companies aim to achieve objectives corresponding to confidentiality, integrity, availability, accuracy, and completeness (Boritz, 2005; Neely & Cook, 2011; Cohen et al., 2014; Otero, 2015). Within the context of accounting information systems (AIS), the growing quantity and complexity of data have led to increasing scrutiny on the risks and controls associated with both emerging technologies and governance approaches (Cram et al., 2022). Recent incidents at LinkedIn, ...
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