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标题：IS ADOPTION OF IPSAS CONSTITUTES SUPPORT TO DIFFERENT SECURITY SYSTEMS ADOPTED IN THE LEBANON PUBLIC ACCOUNTING SECTOR
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作者：Ali KASSEM ; IONESCU BOGDAN STEFAN
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2019
期号：4
页码：4-12
语种：English
出版社：Academica Brâncuşi
摘要：Public accounting is one of the industry's very growing sectors.The objective is to generate a large amount of Financial information that can be further used by stakeholders to make informed decisions false information or could jeopardize the businesses involved and therefore this type of information must be Protected from external and vulnerable attacks.As the transparency and accountability of the financial Statement is very important for the trust of both the stakeholder and the investment,the security of financial information is very important for the relevance,validity and reliability of financial data.however,there is always a persistent risk of Security breaches such as attacks by brute force to obtain the information.The main focus of this paper is to examine if the adoption of the IPASS in the public accounting sector in Lebanon Support and leverage the security systems and strategies used by Lebanon's public accountants to secure financial data and financial report relevance.A quantitative methodology was used to carry out this study and a survey was conducted with a representative sample of accountants currently employed in the government sector in Lebanon.The survey questionnaire was prepared to measure the extent where recently the IPASS was adopted in public accounting security in Lebanon and also to evaluate their efficiency in data protection and to detect threats.The research carried out is likely to determine the quality of financial data protection in Lebanon's public accounting in conjunction with the application of IPASS and suggest possible solutions to enhance security.As security measures are an integral part of the IPSAS implementation process,this study contributes significantly to both the IPSAS adoption theory and the practice of aligning local accounting practices with international standards through exorbitant efforts to enhance security management in the Public Accounting Sector of Lebanon.
关键词：Security of information;security;leakage of information;public accounting;IPSAS;implementation of IPSAS;Lebanon