确保ERP系统数据库中财务会计数据的安全

Laura-Eugenia-Lavinia Barna, B. Ionescu
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引用次数: 0

摘要

由于频繁使用计算机系统,会计行业正处于持续的数字化过程中,目的是精简和改善该领域员工的日常活动。然而,除了这些信息技术系统为会计专业人员提供的好处外,还必须考虑到使用这些信息技术处理和存储的信息可能面临的风险,以便不干扰财务会计活动的质量。本工作旨在分析企业资源规划系统数据库中处理和存储的财务会计数据可能面临的主要风险,以及在这些综合信息技术解决方案中确保财务会计数据安全的方法。本文主要基于对263篇涉及论文两个关键主题“数据安全”和“ERP系统”的文章的分析,采用文献计量分析法进行定量研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Ensuring the Security of Financial-Accounting Data Stored in the Database of ERP Systems
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 financialaccounting 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".
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