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Confidentiality Of Data And Vulnerability Of The Financial Accounting Information Systems


  • Mares, Marius Daniel

    () (Spiru Haret, Facultatea de Management Financiar Contabil)

  • Mares, Valerica

    (Spiru Haret, Facultatea de Management Financiar Contabil)

  • Ilincuta, Lucian Dorel

    (Spiru Haret, Facultatea de Management Financiar Contabil)

  • Mihai, Gabriel

    (Spiru Haret, Facultatea de Management Financiar Contabil)


The huge volume of exchanges of financial - accounting information using new technologies and involves a degree of protection to be ensured. Depending on the type of information it is searched to determine “the level of security”, but also potential risks that concern, and technical assistance will be provided entirely by the Department of Counseling and Information Service (DCIS). In the paper we highlight a few situations actually encountered in the economic agencies of our country and also believe that it is necessary to use methods (e.g. MELISA, MARION) to establish a lack of effective safety. We also propose the creation of a coherent security policy applied to the information systems to correspond to the international laws and regulations to which Romania joined.

Suggested Citation

  • Mares, Marius Daniel & Mares, Valerica & Ilincuta, Lucian Dorel & Mihai, Gabriel, 2009. "Confidentiality Of Data And Vulnerability Of The Financial Accounting Information Systems," Papers 2009/87, Osterreichish-Rumanischer Akademischer Verein.
  • Handle: RePEc:ris:sphedp:2009_087

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    More about this item


    level of insecurity of segment accounting data; the user behavior; the vulnerability of computerized accounting; the risk analysis; security policy;

    JEL classification:

    • F15 - International Economics - - Trade - - - Economic Integration
    • L21 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Business Objectives of the Firm
    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • O18 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure
    • R58 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Regional Development Planning and Policy


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