Computer Viruses and their Role in Accounting Information Systems

Dependence on information and rapidly changing technology can be seen in many organisations,with proper security and intelligence systems to protect themselves. But success in providing security dependsonthe awareness of managers and employees. The accounting information systems in organisations are the most important element. One of the factors threatening their system is virus. Malware are computer viruses that can cause a variety of disorders, including loss of data and accounting information systems are impaired in such case.On the other hand, one of the viruses is to steal financial information. In this paper, one of main factors threatening the security of accounting information systems, the viruses are described.