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PHỤ LỤC

Phụ lục 1 – Tổng kết NC về rủi ro CNTT và an toàn thông tin liên quan đến môi trường kế toán

Tác giả/

năm

Chủ đề

Mục tiêu

PPNC

Kết quả NC

Davis (1997)

Đánh giá về an toàn HTTTKT trong môi trường máy tính.

Xác định các mối đe dọa đến HTTTKT trên nền máy tính.

Chỉ dừng lại ở NC định tính bằng khảo sát 355 kế toán công chứng Mỹ.

8 mối đe dọa được xác định gồm: (1) Hành động bất cẩn phá hủy dữ liệu của nhân viên, (2) Virus máy tính, (3) Kiểm soát không đầy đủ đối với thiết bị lưu trữ, (4) Nhập liệu bất cẩn từ nhân viên, (5) Tai họa từ tự nhiên và chính trị, (6) Sự không bắt kịp tiến bộ quá nhanh của công nghệ, (7) Phân chia trách nhiệm không đầy đủ đối với HTTT/ nhân sự kế toán và (8) Tiếp cận trái phép đối với dữ liệu/ hệ

thống.

Tổng Kết Nc Về Rủi Ro Cntt Và An Toàn Thông Tin Liên Quan Đến Môi Trường Kế Toán 119662

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