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**7** 

Diego Abbo

 *Italy* 

**Information Security Management Accounting** 

Increased computer interconnectivity and the popularity of Internet are offering organizations of all types unprecedented opportunities to improve operations by reducing paper processing, cutting costs, and sharing information. However, the success of many of these efforts depends, in part, of an organization' ability to protect the integrity,

Many people seem to be looking for a silver bullet when it comes to information security. They often hope that buying the latest tool or piece of technology will solve their problems. Few organisations stop to evaluate what they are actually trying to protect (and why) from an organizational perspective before selecting solutions. In the field of information security the security issues tend to be complex and are rarely solved simply by applying a piece of

Furthermore the growing of interdependency of the complex integrated information systems will continue and accelerate and more technologies are integrated to deliver rich services. Today there is no way to model, understand, monitor and manage the risks presented by the growth of these systems. That also means that the investments in information security can't have the appropriate accuracy and follow the common principle of redundancy increasing the non-productive costs of the businesses and/or services that

On the other hand the failure of information security during the past decade are nothing short of spectacular. The inability of organisations to prevent increasingly dramatic compromises has led to huge financial losses, produced a great deal of embarrassment, and put every sector of the global economy at risk. Despite increasingly draconian legal, commercial, and regulatory activity, the losses continue to mount, national interests are still

Security is a delicate matter. It is one of the important elements in modern communications today and has many implications on modern life. In order to manage the complexity of this subject it is essential to define the scope of the global research that should focus the protection of the information which definition is the collection of facts and can take many

The core tenets of information protection are confidentiality, integrity and availability, (also defined the CIA triangle) and the perspective of information security is to reduce both the

**1. Introduction** 

technology.

confidentiality of the data and systems it relies on.

are supporting by the above mentioned systems.

at risk, and "information crimes" proliferate unabated.

forms (text, numbers, images, audio and video clips).

*Candidate School of Systems Enginireering SSE- University of Reading (UK),* 
