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Exercises · Q10

Q.Explain any four measures for ensuring data security in a Computerised Accounting System.

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Any four of the following measures, with explanation, may be given:

  1. Password protection. Restricts who can open the accounting software, or specific parts of it, to authorised persons only.
  2. 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.
  3. 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.
  4. 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.
  5. Antivirus software and firewalls. Protect the system from viruses and unauthorised network access.
  6. 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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