Software, though vital to organizations, come with risks attached. Malicious use of software has caused a great deal of damage to individuals, companies, and even countries. Accounting students generally do not acquire detailed understanding of such threats. To introduce accounting students to software vulnerabilities, we provide two MS Access exercises illustrating simplified versions of Backdoor attacks and SQL injection attacks. These quick and simple-to-do introductory exercises help accounting students get a closer look at software vulnerabilities. The COSO framework, to address such risks is discussed. Post exercise survey revealed increased understanding of software vulnerabilities.
Singh, A., & Henderson, S. (2022). Hands-on introductory training in Backdoor and SQL injection attacks. The Accounting Educators’ Journal, 31(1). Retrieved from https://aejournal.com/ojs/index.php/aej/article/view/629
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The Accounting Educators' Journal