The Vulnerability of Computerized Accounting Information Systems to Computer Crime

With the information technology development day-by-day, Computerised Accounting Information System (CAIS) plays an increasingly significant role in the successful operation of today's business. Computerised Accounting Information System has been used more and more broadly and had as much impact on organisations, but the computer crime is also an important issue related to computerised accounting information system. As the expenditures of computer spending on computer control and securities are increasing in recently years, as well as the larger proportion of companies suffers computer related losses (Bagranoff & Moscove & Simkin 2003). Therefore, we can believe that the connection between growing dependence on information technologies and computer crime is positive correlated. The main objectives of this essay are to explain what is computer crime and look at the connections between vulnerabilities of Computerised Accounting Information System and computer crime.…