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An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers.An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
In some related but distinct contexts, the term AAA has been used to refer to protocol-specific information. For example, Diameter uses the URI scheme AAA, which also stands for "Authentication, Authorization and Accounting", as well as the Diameter-based Protocol AAAS, which stands for "Authentication, Authorization and Accounting with Secure Transport". [4]
Identity management (ID management) – or identity and access management (IAM) – is the organizational and technical processes for first registering and authorizing access rights in the configuration phase, and then in the operation phase for identifying, authenticating and controlling individuals or groups of people to have access to applications, systems or networks based on previously ...
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. [3]
IFRSs create accounting volatility that does not reflect the economic reality. Charles Lee, professor of accounting at Stanford Graduate School of Business, has also criticised the use of fair values in financial reporting. [43] In 2019, H David Sherman and S David Young criticised the current state of financial reporting under IFRS and US GAAP ...
Information assurance (IA) is the practice of assuring information and managing risks related to the use, processing, storage, and transmission of information. Information assurance includes protection of the integrity , availability, authenticity, non-repudiation and confidentiality of user data. [ 1 ]
Information systems audits combine the efforts and skill sets from the accounting and technology fields. Professionals from both fields rely on one another to ensure the security of the information and data.With this collaboration, the security of the information system has proven to increase over time.
Managing information security in essence means managing and mitigating the various threats and vulnerabilities to assets, while at the same time balancing the management effort expended on potential threats and vulnerabilities by gauging the probability of them actually occurring.