Lakhasly

Technologies underpinning accounting information systems

full populations instead of small samples or accountants to gain much more accurate data for cost estimates and decision support (Romney et al., 2021), Whilst the introduction of a high number of sensors might introduce additional security challenges to the AIS itself (see below), it also facilitates new types of physical controls to monitor movement of staff and visitors across premises when embedded in wearables such as key cards, name tags or wrist hands (Romney et al., 2021).Many additional devices now add many new ac- cess points to the system (Romney et al., 2021).

Technologies underpinning accounting information systems

full populations instead of small samples or accountants to gain much more accurate data for cost estimates and decision support (Romney et al., 2021), Whilst the introduction of a high number of sensors might introduce additional security challenges to the AIS itself (see below), it also facilitates new types of physical controls to monitor movement of staff and visitors across premises when embedded in wearables such as key cards, name tags or wrist hands (Romney et al., 2021). When sensors are attached to raw materials and goods in vari ous stages of completion, their movements and status can be monitored in real time between warehouses, production areas and shipping points.

As indicated above, the loT adds considerable challenges for the information security in Als, as every new Internet-enabled and networked device is another end point in the system (Romney et al., 2021). Traditionally, the number of input and output devices (computers, servers, printers, etc.) was limited (see the 'Hardware' section earlier), with information se- curity and access controls focused on them. Many additional devices now add many new ac- cess points to the system (Romney et al., 2021). Internal control systems need to address this new layer of risk to the integrity of AIS, adding complexity to their design (Wu et al., 2019). Added challenges may arise from the need for adequate computational power for the AIS to process a much higher amount of data into meaningful information (Sandner et al., 2020).