Proposals concerning development of internal control recommendations applicable to accounting systems in IT environments

Proposals concerning development of internal control recommendations applicable to accounting systems in IT environments

Developing appropriate legal regulations and taking specific actions are the basic tools for ensuring accounting information resources security (AIRS) in business entities. Since 1995 businesses have been following appropriate provisions of the Accounting Act with regard to AIRS. However, the author...

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Bibliographic Details
Main Author: Elżbieta Szczepankiewicz
Format: Article
Language:English
Published: Rada Naukowa SKwP 2018-11-01
Series:Zeszyty Teoretyczne Rachunkowości
Subjects:
IT
security of IT resources in accounting
internal control systems
internal control standards
risk management
Online Access:http://ztr.skwp.pl/gicid/01.3001.0012.7316

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