Information Security

Back-Up Copy
A back-up copy is a duplicate of information stored on a computer, made to prevent data loss or destruction. Essential for any business, ensuring continuity and data security through proper storage strategies.
Chinese Wall
A notional information barrier established within an organization to prevent the exchange of sensitive or proprietary information between departments, especially to avoid conflicts of interest and ensure compliance with regulations.
Computer Virus
A computer virus is a type of malicious software program ('malware') that, when executed, replicates by inserting copies of itself into other computer programs, data files, or the boot sector of the hard drive. The term 'virus' is also commonly, but erroneously, used to refer to other types of malware, including adware and spyware programs that do not have a reproductive ability.
Confidential
Private or secret information treated with trust, providing a feeling of security that the information will not be disclosed to unauthorized parties.
Data Encryption Key (DEK)
A Data Encryption Key (DEK) is a fundamental element used in cryptographic processes to secure and protect data, ensuring confidentiality and integrity in digital communication and storage.
General Controls in Accounting Information Systems
General controls are designed to ensure the proper development, implementation, and operation of applications within computer-based accounting systems, ensuring the integrity of programs and data files.
NUKE (Slang)
NUKE is a slang term used in computing to describe the act of intentionally deleting the entire contents of a given directory, hard drive, or other storage device.
Phishing
A type of fraud in which victims are tricked into disclosing bank-account or credit-card details, passwords, or other sensitive information by bogus emails or text messages, usually purporting to be from a bank or other trustworthy source.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.