Zaštita i sigurnost podataka u integriranim računovodstvenim informacijskim sustavima

master's thesis

• Title (english): Protection and data security in an integrated accounting information systems
• Author: Kristina Bajac
• Mentor: Katarina Žager (mentor)
• Committee member: Ivana Mamić Sačer (predsjednik povjerenstva)
• Committee member: Ana Novak (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-22, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

U vrijeme snažnog utjecaja globalizacije i konkurencije teško je pronaći područje poslovanja koje nije pod utjecajem informacijskih tehnologija. Sukladno tome integrirani računovodstveni informacijski sustavi postali su nezaobilazni u današnjem visoko integriranom poslovnom svijetu. Visoka razina primijenjenosti i visoka razina integriranosti računovodstvenih informacijskih sustava nameće sve češća pitanja o sigurnosti podataka i informacija. Organizacije i računovodstveni odjeli unutar njih značajno ovise o informacijskim tehnologijama, a jedan od temelja njihova poslovanja je informacijski sustav.
Informacijski sustavi temelje svoje procese na informacijama, pa je od primarne važnosti za organizaciju zaštita podataka i informacija koja se realizira tehnikama zaštite i garantira sustavom internih kontrola kao dijela računovodstvenog informacijskog sustava.
Cilj ovog rada je prikazati karakteristične tehnike za zaštitu podataka, moguće opasnosti koje prijete organizaciji te pokazati na koje se sve načine štite integrirani računovodstveni informacijski sustavi. Prednosti integriranih računovodstvenih informacijskih sustava su veća efikasnost, bolja organiziranosti i transparentnost poslovanja organizacije.

Abstract (english)

At the time of powerful impact of globalization and the competition on organizations it is difficult to find an area of business that is not influenced by information technologies. Accordingly, an integrated accounting information system have become indispensable in today’s highly integrated business world. High levels of applicability and high level of integration of accounting information system imposes more frequent questions about the security of data and information. Organizations and accounting departments within organizations depend significantly on information technology and one of the foundations of their business is an information system.
Information systems base their processes on the information, so it is of primary importance for the organization to protect data and information which is being realized by protection techniques and guaranteed by system of internal controls as part of the accounting information system.
The aim of this paper is to present the characteristic protection techniques of data, possible treats to the organization and to show at which ways integrated accounting information systems are protected. The advantages of integrated accounting information systems are higher efficiency, better transparency and organization of business operations.

• Keywords: prijetnje; interne kontrole; ERP sustav; tehnike zaštite; trendovi informacijskih tehnologija
• Keywords (english): threats; internal controls; ERP systems; the protection techniques; trends in information technology
• Language: croatian
• URN:NBN: urn:nbn:hr:148:794757
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-11-03 12:39:47