Ensuring the Security of Financial-Accounting Data Stored in the Database of ERP Systems
Author:
Laura-Eugenia-Lavinia BARNA, Bogdan-Stefan IONESCU
JEL:
G32, L86, M15, M40, M41
DOI:
10.20869/AUDITF/2023/170/008
Keywords:
risk, data security, ERP systems, integrated IT solutions, digitization, bibliometric analysis,
Abstract:
The accounting profession is in a continuous digitization process, as a result of the frequent use of computer systems with the aim of streamlining and improving the daily activity of employees in this field. However, in addition to the benefits offered by these IT systems for accounting professionals, the risks to which the information processed and stored with these IT systems could be subjected must also be taken into account so that the quality of financial-accounting activities is not disturbed.
The present work aims to analyze the main risks to which the financial-accounting data processed and stored in the database of the ERP systems could be subjected, as well as the way to ensure the security of the financial-accounting data within these integrated IT solutions. This article focused on a quantitative research using bibliometric analysis which is basically based on the analysis of a sample of 263 articles dealing with the two key topics of the paper: "data security" and "ERP systems".
Abstract(266KB)
Article(466KB)