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Cyber security method 
Description 
Access control 
These are physical and network procedures to 
restrict access to a system. 
Boundary firewalls and internet gateways 
Firewalls and internet gateways are software 
protection that intercept data being transmitted in 
and out of a system. 
Malware and virus protection 
Malware protection software prevents installation 
and removes suspicious programs (such as 
Trojans) and viruses from a system. 
BPP Tutor Toolkit Copy

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PART C: ACCOUNTING AND REPORTING SYSTEMS, CONTROLS AND COMPLIANCE 
 
260
 
Cyber security method 
Description 
Patch management 
This is a system procedure rather than a hardware 
or software solution. The organisation should 
ensure that the latest software updates are 
installed on the system when available. 
Secure configuration 
The organisation should have a policy which states 
that systems should be set up with cyber security 
as a priority. 
 
7
Impact of Financial Technology (Fintech) on accounting systems 
Cloud computing and accounting
, 
automation
, 
artificial intelligence
, 
big data
, 
data analytics
, 
Blockchain
and 
distributed ledger technology
have all impacted on accounting systems and the work of 
accountants and auditors. 
7.1 Cloud computing and accounting 

Cloud computing
 
involves
 
the provision of computing as a consumable service instead of a 
purchased product. It enables system information and software to be accessed by computers 
remotely as a utility through the Internet. 
