These computer crimes cause great financial losses to the organizations and they need to put in measures to safeguard their AIS against such crimes. Usually, a computer criminal is a person who has knowledge about the system. It could be a revengeful former employer or those working in the organization but with criminal intent. Competitors may also sponsor industrial spies to gain access to crucial product development information. Computer crimes on AIS are hard to detect especially where the organization is huge and geographically spread. It would be easy to access such an expansive network without being traced.
An organization should compare and cross check data from various sources frequently to ensure that it is not tampered with. It should also identify the potential offenders and keep eye on them. AIS users and who can access the computer room have a potential to commit computer crimes they should be reshuffled regularly. The organization should also train its accounting staff on basic security measures to safeguard the system. The organization should also operationalize use of complex passwords, which would be held by a few and changed regularly.
The organization should also put in place proper physical security to computer equipment. Access to computer room should be restricted and recorded at all times. These controls should however not be excessive cause delays in services operations. To safeguard the AIS the organization should install anti-virus software. The software should also undergo regular updates to stop minor problems developing into big problems. (Schweitzer, James, 1996:138) Conclusion Computer crimes will continue to pose a big threat to the use of AIS but the benefits gained from these systems, far outweigh that threat.
As organizations grow in size they will shift away from manual accounting practices to accounting information systems. AIS allow geographically spread accounting centers to present reconciled statements. They also provide an important management tool useful in decision-making. The threat presented by computer crimes can be reduced significantly with the right measures. The management should enhance internal controls in the accounting departments they should also replace any obsolete technology with the more recent and secure ones.Organizations should embrace use of AIS and not be deterred by the computer criminals.
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