Malice and the micro
Accounting practitioners need to be familiar with the basic access controls and software management policies that can be used to avert the dangers posed by malicious software such as computer viruses. Access controls that restrict access to microcomputers are particularly effective since they reduce the risk of being infected by computer viruses. Methods that are commonly used to restrict access are the use of passwords, the provision of locking mechanisms for microcomputers, and the installation of alarm systems that warn of unauthorized entry. Software management policies are also advisable since they can help keep systems virus-free. A good example is the enforcement of a software selection system that discourages the use of pirated software and tampered software programs. Accounting practitioners may also consider using anti-viral software as part of their control system.
Publication Name: Accountancy
The desktop debate
Desktop publishing (DTP) technology offers power, as well as problems. Most firms are influenced by the popular press when selecting software, believing that PageMaker, for instance, is the best software package because it has 60% of the market. Instead, companies should examine the objectives they want to accomplish with DTP software. Firms should understand the concepts behind DTP before making a decision about its value. DTP packages are used for manipulating text and graphics. The document is output to a printer so that the user can proofread it and make changes, and the final version is then printed. Users will probably need training in DTP, which is expensive, but effective, if properly planned. Most DTP packages do not have advanced drawing capabilities, so users may wish to consider purchasing specialized drawing packages.
Publication Name: The Accountant's Magazine
- Abstracts: Paradigms and delusions. The secret's out. Generating expected returns
- Abstracts: The smart-card fiction. The house cleaner. It's in the chips
- Abstracts: Breaking the waves. Vestas Wind Systems. Turbo Genset
- Abstracts: Voting and institutional investors. A question of balance. Institutional investment: a question of understanding