Internal Control and Accounting Information Systems Security

This chapter explores the socio-political issues associated with internal control and systems security, and the alternative types/forms of internal control procedures and processes a company may adopt to minimise systems risk and ensure the physical security of resources, data/information, and system networks. It also considers the ongoing reciprocal relationship between information and communication technologies on internal control and system security, and the problems and issues associated with information and communication-enabled business processes and procedures.