HACKING
AND
IMPLICATIONS FOR COMPUTERIZED ACCOUNTING INFORMATION SYSTEM
Introduction
Along with the growth of computerized accounting information system (CAIS), the threats to the security of these systems have also grown. One such threat is hacking. In the recent years hacking has become a serious concern for businesses. Although, most hackers claim that they indulge in this activity for intellectual challenge, this is not always the case. In this paper we learn that hackers attempt to bypass the security mechanism of information systems not only for the thrill of learning, but also for the malicious intent of gathering information for gain.
HACKING
Meaning
Hacking is commonly used to refer to forms of trespass against a computer belonging to someone else. As per Infosec, a website devoted to information security ? "Hacking means illegally accessing other people's computer systems for destroying, disrupting or carrying out illegal activities on the network or computer systems". Digitalguards defines it as, "Unauthorized use, or attempts to circumvent or bypass the security mechanisms of an information system or network".
History
At first, "hacker" was a positive term for a person with an expertise in computers who could push programs beyond what they were designed to do. Hacking has been around pretty much since the development of the first electronic computers. In 1960s, the first computer hackers emerged at MIT. University facilities with huge mainframe computers became breeding ground for hackers. In 1970s, phreaks broke into phone networks to make free calls. In the next decade, phone phreaks began to move into the territory of computer hacking, and the electronic bulletin board systems (BBSs) came into being. Hacking groups bega ...