Q.Explain any three measures used to ensure data security in a Computerised Accounting System.

Data security in a Computerised Accounting System rests on a combination of technical and organisational safeguards. …

Three commonly used data-security measures in a Computerised Accounting System are: (i) Password protection with access levels — each user has a separate login, and different users are permitted different levels of access, so that, for instance, a data-entry operator cannot alter approved entries that only a supervisor or administrator may change; (ii) Regular backups — copies of the data are taken at frequent intervals and stored separately (on another device or online), so that a hardware failure, virus or accidental deletion does not cause a permanent loss of records; and (iii) An audit trail — the software logs who entered or altered a particular voucher and when, allowing any questionable entry to be traced back to the person responsible, a control manual books do not automatically provide once an entry has …

Naming only 'password protection' and stopping there, when the question specifically asks for three disti …