Briefly describe the security management of accounting software systems

In recent years, more and more professionals choose to apply for CMA, CMA learning is more boring is the knowledge of system control and security measures, and today the deep space network will be interpreted in detail for candidates.

CMA Exam Knowledge Points: Information System Control Classification.

1. General control.

1) Organizational control, personnel control and operational control.

2) Network development control.

3) Network hardware control and facility control.

4) Backup control and disaster recovery control.

5) Accounting controls.

2. Application control.

1) Input control.

2) Process control.

3) Output control.

System Control Classic Example 1

System control includes general control and application control. Which of the following is NOT a general control when evaluating internal control over information systems ()?

a.File. b.Data Security.

c.Output. d.Physical security.

Answer] C Analysis] Option C belongs to application control.

3. System development control

1) Analysis. 2) Design.

3) Prototyping.

4) Programming development.

5) Quality assurance.

6) Implementation. 7) Maintenance.

4. Facility control and hardware control

1) Only authorized personnel are allowed to enter the facility and access the hardware.

2) Protect the hardware from environmental threats that may be exposed, such as fire or flood, including temperature and humidity regulation.

3) Computers also need to be protected from power surges and blackouts.

4) End customers need to protect their passwords and change them regularly.

5. Facility control and hardware control

1) Only authorized personnel are allowed to enter the facility and access the hardware.

2) Protect the hardware from environmental threats that may be exposed, such as fire or flood, including temperature and humidity regulation.

3) Computers also need to be protected from power surges and power outages.

4) End customers need to protect their passwords and change them regularly.

Classic example of system control 2

Which of the following implies a lack of internal control in a computer system ()?

a.Any changes to the application system need to be authorized and approved by management.

b.Regulations are in place to ensure the accuracy and completeness of all computer-processed documents and reports.

c.There are regulations in place to ensure that data files are protected from unauthorized access, alteration or deletion.

d.When an error is detected, the programmer makes changes to the program and data files.

Answer] D Analysis] Programmers are only responsible for developing programs that generate calculation results. The DataControlClerks Group is only responsible for controlling the data to be processed, including checking the recorded evidence of the undetected authorized access calculations, reconciling the input and output data, distributing the output to authorized users, and checking and correcting errors.

Answer]: a, b, c

The basic requirements for the safe use of accounting software include: strict management of the use of the set of accounts; Determine which empty-hand period to print and back up important account books and report data; Strictly manage the upgrade of the software version of the Li suspicion.

Answer]: b, c, d

The basic requirements for the safe use of accounting software include branch or clearing: (1) strict management of the use of the set of accounts; (2) Regularly print and back up important account books and report data; (3) Strictly manage the software version upgrade before Mengqian. Group grip.

Answer]: a, b, c, d

Options A and B are specific requirements for strict management of the right to use the set of accounts; Option C is a specific requirement for strict management of software version upgrades; d. It is a requirement to regularly print and back up important account books, and to guess the code type and report data.

Answer]: a, b, c, d

Detailed analysis of the answer] At present, the security and confidentiality measures commonly used in China's accounting and computerized software mainly include user identification control, operation log control, encrypted storage control, data access permission control, and data and program preparation, hand training, recovery, control, and filial piety.

Answer] :d d [Analysis] According to the national unified accounting leakage system, the accounting software should have the ability to ensure the security and confidentiality of accounting data and prevent illegal modification of data and software.

Answer] :d the security and reliability of the initial setting, accounting data input and output, accounting data processing and storage, can be used to examine the security and reliability of accounting BIQING Zen software. Regret the dust so choose D.