American Accounting Association

Effective Learning Strategies Forum - Poster Sessions
Wednesday, August 6, 10:00 AM - 11:30 AM

24. Corporate Security Issues in the Information Age
Presenter:
Amy W. Ray, Bentley College

Description: In this Information Age, security of electronically shared information is key to organization success. Increased connectivity enables business, but also enables unintentional entry of errors as well as international theft, modification, and destruction of organizational data. This session will begin with a quick overview of current and future trends in electronic information sharing and associated points of system connectivity that present new information security risks for most organizations operating in this Information Age. We will focus on two types of connectivity that are creating new risks as well as opportunities:

  • Inter-organizational connectivity, including electronic networks shared among trading partners (manufacturer to distributor to retailer, etc.), and
  • External connections to employees working outside of the office, including "always on" or broadband connections from home computers and connections to laptop computers and other Internet devices used by sales personnel and other "road warriors."

Throughout this session, we will discuss potential effects of new network connections on the roles and responsibilities of auditors, managerial accountants, and other professional services consultants. We will focus special attention on possible implications of ubiquitous networks and related information security issues for research efforts and course content development by auditing, managerial accounting, and information systems faculty.

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