Document Type

Article

Publication Date

1-7-2022

Abstract

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.

Comments

The copyright for articles in this journal are retained by the aithor(s), with first publication rights granted to the journal. By virtue of their appearance in this open access journal, articles are free to use with proper attribution in educational and other non-commerical settings.

Creative Commons License

Creative Commons Attribution-NonCommercial 4.0 International License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License

Publication Title

The Accounting Educators' Journal

Included in

Business Commons

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.