Threats to Computer Systems


Active threats

    Input manipulation

    Program alteration

    Direct file alteration

    Data theft


    Misappropriation or theft of computer resources

Passive threats

    System faults (power, communications, hardware)

    Disasters (water, fire, wind, earthquake)


Source: Bodnar, G. H. and Hopwood, W. S. (1998). Accounting Information Systems (7th ed.). p. 217-225. Englewood Cliffs, NJ: Prentice Hall.

Copyright 2000 Raymond S. Kulzick. All rights reserved. 000613.

This publication provides business, financial planning, and/or tax information to our clients. All material is for general information only and should not be acted upon without seeking appropriate professional assistance.


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Copyright 2000 Kulzick Associates, PA - Last modified: September 13, 2008