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protection of the information system 
from the degradation or non-availability of services. 

 
Physical threats 
to security may be natural or man made. They include fire, flooding, weather, lightning, 
terrorist activity and accidental damage. 

 
Physical access controls
are designed to prevent 
intruders
getting near to computer equipment and/or 
storage media. 

 
It is possible to 
build controls
into
a 
computerised
information system. A 
balance
must be struck 
between the degree of control and the requirement for a user-friendly system. 

 
A 
back-up
and 
archive
strategy should include: 
– 
Regular back up of data (at least daily) 
– Archive 
plans 
– A 
disaster recovery
plan including off-site storage 

 
An 
audit trail
shows who has accessed a system and the operations performed. 

 
A 
disaster recovery plan
must cover all activities, from the initial response to a 'disaster' through to 
damage limitation and full recovery. Responsibilities must be clearly spelt out for all tasks. 

 
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. 
CHAPTER ROUNDUP 
BPP Tutor Toolkit Copy

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CHAPTER 9
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CONTROL, SECURITY AND AUDIT