Q.Explain the measures to ensure data security in a Computerised Accounting System.

Protecting accounting data in a computerised system relies on a combination of technical safeguards and organisational controls. …

Because accounting data is both confidential and critical, a Computerised Accounting System needs several layers of protection, generally grouped as follows:

1. Password protection and access levels. Every user has a separate login, and different users are granted different levels of access — a data-entry operator, for instance, may create vouchers but not alter approved entries, while only the administrator can change core settings.
2. Segregation of duties. Responsibility for recording, approving and reviewing transactions is spread across different people, so no single individual can both create and conceal a fraudulent entry unnoticed.
3. Regular backups. Copies of the data are taken at frequent intervals and stored in a separate location (another device or an online/cloud location), so that a hardware failure, virus or accidental deletion does not mean a permanent loss of records.
4. Antivirus and firewall protection. These guard the system against malicious programs that could damage or steal data, particularly where the computer is connected to the internet or a shared network.
5. Data encryption. Sensitive data can be stored or transmitted in an encoded form, so that even if it is intercepted or accessed without authorisation, it cannot easily be read.
6. Audit trail. A good accounting package logs who entered or altered a particular voucher and when, so that any questionable entry can be traced to the person responsible — a control manual books do not automatically preserve once an entry has been changed. …

Naming password protection alone as 'the' data security measure, when the syllabus expects a combination of technical and …