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Accounting. An accounting information system (AIS) is a system of collecting, storing and processing financial and accounting data that are used by decision makers. An accounting information system is generally a computer-based method for tracking accounting activity in conjunction with information technology resources.
Information security, sometimes shortened to infosec, [ 1] is the practice of protecting information by mitigating information risks. It is part of information risk management. [ 2][ 3] It typically involves preventing or reducing the probability of unauthorized or inappropriate access to data or the unlawful use, disclosure, disruption ...
An information security audit is an audit of the level of information security in an organization. It is an independent review and examination of system records, activities, and related documents. These audits are intended to improve the level of information security, avoid improper information security designs, and optimize the efficiency of ...
ISO/IEC 27001 is an international standard to manage information security. The standard was originally published jointly by the International Organization for Standardization (ISO) and the International Electrotechnical Commission (IEC) in 2005, [ 1] revised in 2013, [ 2] and again most recently in 2022. [ 3]
The Federal Information Security Management Act of 2002 ( FISMA, 44 U.S.C. § 3541, et seq.) is a United States federal law enacted in 2002 as Title III of the E-Government Act of 2002 ( Pub. L. 107–347 (text) (PDF), 116 Stat. 2899 ). The act recognized the importance of information security to the economic and national security interests of ...
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The rule required that financial institutions create and implement a security program that is appropriate to the size of the institutions' operations. The program must keep information safe from any unauthorized access of information, unauthorized use of information, and threats to the safety of the information.