Question

12) Accountants must try to protect the AIS from threats. Which of the following would be a measure that should be taken?

A) Take a proactive approach to eliminate threats.
B) Detect threats that do occur.
C) Correct and recover from threats that do occur.
D) All of the above are proper measures for the accountant to take.

Answer 1

Accountants must protect the AIS by taking a proactive approach to eliminate threats, detecting threats that do occur, and correcting and recovering from those threats. All these measures are essential for effective threat management in accounting systems.

Step-by-step explanation:

Accountants play a pivotal role in safeguarding the Accounting Information System (AIS) from various threats. The measures that accountants should take to protect the AIS include:

1. Proactive approach to eliminate threats by using intelligence services to anticipate potential risks and implementing strategies to prevent them.
2. Detect threats when they occur, which involves having a robust system for monitoring and identifying security breaches as they happen.
3. Correct and recover from threats by using counterintelligence services and devising a solid recovery plan to address any damage and restore the AIS to its proper functioning state.

All of these measures are crucial for comprehensive threat management in AIS, following the concept of asymmetric risk, where it is better to have a plan and not need it, than not to have one when a threat turns out to be real.