Polityka rachunkowości w zakresie ochrony zasobów informatycznych rachunkowości
Accounting policy for the protection of accounting IT resources

Author(s): Elżbieta Izabela Szczepankiewicz
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: polityka rachunkowości;zasoby informatyczne rachunkowości;systemy informatyczne rachunkowości;ochrona zasobów informatycznych;
Summary/Abstract: The chapter outlines units obligations for the protection of accounting information resources, which result from the regulations of the Accounting Law. For computer accounting it is essential to assure an efficient protection from illegal and uncontrolled modification as well as the introduction or the removal of accounting data. The purpose of the chapter is to present the rules for the protection of data, computer software and hardware. This chapter discusses the accounting policy for the protection of accounting information resources.

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