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Resources, events, agents (REA) is a model of how an accounting system can be re-engineered for the computer age. REA was originally proposed in 1982 by William E. McCarthy as a generalized accounting model, [ 1 ] and contained the concepts of resources, events and agents (McCarthy 1982).
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.
Information security is the practice of protecting information by mitigating information risks. It is part of information risk management. [1] It typically involves preventing or reducing the probability of unauthorized or inappropriate access to data or the unlawful use, disclosure, disruption, deletion, corruption, modification, inspection, recording, or devaluation of information.
Internal control, as defined by accounting and auditing, is a process for assuring of an organization's objectives in operational effectiveness and efficiency, reliable financial reporting, and compliance with laws, regulations and policies.
There are now explicit guidelines for the remaining three classification levels to prevent a systematic flood of classified documents coming from the Pentagon and other agencies. The Pentagon responds by creating its own "special access" labels to further insulate classified information from outside influence. [4] [5]
Information security event management; and; Information_security_assurance; The previous version of the Standard, ISO/IEC 27001, specified 114 controls in 14 groups: A.5: Information security policies; A.6: How information security is organised; A.7: Human resources security - controls that are applied before, during, or after employment. A.8 ...
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Security - information and systems are protected against unauthorized access and disclosure, and damage to the system that could compromise the availability, confidentiality, integrity and privacy of the system. Firewalls; Intrusion detection; Multi-factor authentication; Availability - information and systems are available for operational use.