Computer Viruses and Their Role in Accounting Information Systems

Abstract

Dependence on information and rapidly changing technology can be seen in many organizations, with proper security and intelligence systems to protect themselves. But success in providing security depends on the awareness of managers and employees. The accounting information systems in organizations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case. On the other hand, one of the main objectives of the viruses is to steal financial information. In this paper, one of the main factors threatening the security of accounting information systems, the viruses are described.