Information security is critical in protecting the confidentiality, integrity, and availability (CIA) of data. For accountants, maintaining this security ensures that the information remains accurate and accessible, supporting effective decision-making and preventing unauthorized access or manipulation of sensitive data.
The text identifies several specific risks and types of attacks that threaten information security, including:
Viruses: Programs that replicate by embedding into other programs, spreading across systems, and potentially corrupting data.
Worms: Self-sufficient programs that replicate independently, often spreading across networks to disrupt systems.
Trojan Horses: Programs that appear to serve a legitimate purpose but conceal harmful actions.
Spyware: Software designed to covertly collect information about users or organizations.
Denial-of-Service (DoS) Attacks: Attacks that overwhelm system resources, preventing authorized users from accessing necessary services.
Social Engineering: Psychological manipulation techniques aimed at deceiving users into divulging confidential information.
Threats to information security originate both externally and internally. External sources include hackers and competitors, who may attempt unauthorized access for competitive advantage or sabotage. Internal threats, such as disgruntled employees, can exploit their knowledge of the system for malicious purposes. Even with advanced technological safeguards, human vulnerabilities, such as susceptibility to social engineering, can undermine information security.
System integrity ensures that the system operates reliably and can perform essential functions without unauthorized alteration. Effective strategies for maintaining integrity include establishing comprehensive policies and practices that uphold the system's intended state. This approach helps organizations to protect their assets, ensure compliance with regulatory requirements, and maintain operational continuity despite potential threats.