ABSTRACT
This chapter provides a broad overview of the role of data within accounting information systems (AIS), with a primary focus on the risks to security and quality. It examines a range of security and quality risks, corresponding internal controls and the organizational implications of a data security program. The chapter establishes a holistic, integrated understanding of the links between data security and quality risks, corresponding countermeasures and organizational outcomes. It draws on a range of AIS, management information systems and cybersecurity research in order to highlight the integrative nature of accounting processes, technology and information security as it pertains to the data used within today's organizations. External threats to data security are those that originate from the actions of individuals outside the organization. Although commonly referred to using the somewhat ambiguous term "hackers", external actors include activists, competing firms, nation-states and terrorists.
