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Information security challenges - vulnerabilities brought by ERP applications and cloud platforms

Author

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  • Sinziana-Maria Rindasu

    (Bucharest University of Economic Studies, Romania)

Abstract

The accounting profession is in a continuous process of change as ERP applications and emerging technologies such as cloud computing continue to bring improvements into the accounting and financial areas. Nevertheless, beside the variety of benefits, these technologies carry specific risks that can affect the fundamental characteristics and security aspects of data. This paper aims to highlight the most common vulnerabilities of ERP applications and cloud computing platforms in the context of digital accounting. At the same time, in addition to the technical aspects and good practices used to prevent and correct these vulnerabilities, the study focuses on a critical component of data security: the human factor. Moreover, the empirical research conducted has highlighted the fact that young professionals understand the need for sensitive data protection, but they do not always display the best behavior to prevent security incidents. This article aims to provide an overview of ERP applications and cloud computing platforms that are currently used in the financial and accounting field, focusing on the main technical vulnerabilities and the human factor, which is one of the most important aspects of data security.

Suggested Citation

  • Sinziana-Maria Rindasu, 2018. "Information security challenges - vulnerabilities brought by ERP applications and cloud platforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 131-131, February.
    • Handle: RePEc:aud:audfin:v:16:y:2018:i:149:p:131
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    References listed on IDEAS

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    1. Kanellou, Alexandra & Spathis, Charalambos, 2013. "Accounting benefits and satisfaction in an ERP environment," International Journal of Accounting Information Systems, Elsevier, vol. 14(3), pages 209-234.
    2. Victoria STANCIU & Andrei TINCA, 2013. "ERP Solutions between Success and Failure," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(4), pages 626-649, December.
    3. Helmut Klaus & Michael Rosemann & Guy G. Gable, 2000. "What is ERP?," Information Systems Frontiers, Springer, vol. 2(2), pages 141-162, August.
    4. Fotini Voulgaris & Christos Lemonakis & Manos Papoutsakis, 2015. "The impact of ERP systems on firm performance: the case of Greek enterprises," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 17(1), pages 112-129.
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    More about this item

    Keywords

    information security; ERP; cloud computing; human factor;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

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