Exercises · Q10
Q.Explain any four measures for ensuring data security in a Computerised Accounting System.
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Start your 14-day free trial to unlock the full solution →Any four of the following measures, with explanation, may be given:
- Password protection. Restricts who can open the accounting software, or specific parts of it, to authorised persons only.
- User-wise access rights (levels of authority). Different users are given different permissions — e.g., a data-entry operator may only enter vouchers, while only a senior user may alter master data.
- Regular data backup. Copies of data are taken at regular intervals and stored on a separate medium (external drive, server, or secure cloud storage), so data can be restored if the original is lost or corrupted.
- Audit trail. The software logs who entered, altered or deleted a voucher or master record, and when, allowing any change to be traced back to the responsible person.
- Antivirus software and firewalls. Protect the system from viruses and unauthorised network access.
- Physical security of hardware. Keeping computers, servers and backup media in a physically secure location, protected from theft, fire and unauthorised access. …
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