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Problems with Computetised Solutions
Study Guide for B.Com IIIyr Students of Andhra University in Optional Paper : 307
5.1 Problems with Accounting Software
Computerised Book Keeping system is an effective way of managing bulk data that is common in any Accounting system. However, using computerized Accounting software has its own disadvantages.
User Training: Using a computerized accounting software means that we need to understand the concepts of the software. This means that users of the computer should be properly trained. Training is a time taking task. A Computer operator have to learn the basics of computer, concepts of software, working with the Operating system software (such as DOS/Windows) and finally on the accounting software.
System Dependency: Using a computer solution means that we are completely dependent on the computer system. We need to make sure that the system is available at all times. This means that when the system is not available (due to hardware failure or power cut), we cannot verify our accounts
Hardware Requirements: Using a computerized accounting system means that we need to have a full fledged computer system with a printer. Most small organizations may not be having the facility and this means that they need to spend more money on acquiring the necessary software and hardware.
System Failure: When there is a system crash (such as a hard disk crash), we may risk loosing all the data available on the hard disk drive. This means that there is a risk loosing data at any point of time. This is particularly painful when the problem occurred when the end of the financial year is approaching
Backups and Prints: We need to take regular backups of the data so that we can restore data from floppies when data is lost. We may also have to take regular print outs to make sure that manual record of the system is available.
Voucher Management: Accounting software allows easy alteration of data. A Voucher which has to be placed in one head, if accidentally placed in another would lead to great difficulty since we need to cross check with all the other ledgers, sort them out and then bring back the voucher.
Security: Additional security has to be provided to the system because improper handling of the system (hardware/software) could be dangerous. Passwords, Locks etc. have to be set so that no unauthorized person can handle the system.
5.2 Security Problems
Security is an important aspect in any organization using computers. Security is the method of enforcing restrictions on personnel who handle the Computer system or its parts. Security is a means of keeping computer crime on hold.
There are many problems associated when data on computers is not secured. These includes
1. Theft of Computer Time
2. Manipulation of Computer programs
3. Theft of Data from computers
4. Stealing software
Theft of Computer Time: Information created by one person can be easily copied by another person who can claim that the data was his own and that he is the actual creator. We do not have something like original copy and duplicate copy in computers
Manipulation of Programs: An intruder, rival or competitor can manipulate, modify or delete one or more programs of a company making the complete software unusable.
Theft of Data: Data stored in a computer can be copied into floppies and could be delivered to competitors. With modern communication networks available, insiders of the company may send confidential information of a company to another. Hackers can connect to our network and steal data.
Stealing Software: This is the most commonly committed crime in computers. An employee of the company may copy the software purchased by a company and copy it in his home PC.
Precautions and controls can be employed for protecting hardware and software from illegitimate use. Access to a system and its data should be controlled, and secure backup copies maintained.
Controlling Access: The first of providing security of systems is by controlling access to hardware and software. The system should be locked in lock and key to protect from hardware theft. Physical and electronic access control techniques including keyboard locks, automatic logs, restricted access to systems and limited after-hour use.
Passwords: Passwords should be protected so that unauthorized users cannot even enter into the system and should be stopped immediately after switching on the system. Passwords should be provided at all levels of system. They also should be changed frequently or as and when needed.
Backup Copies: It is necessary to take frequent backups of all software and keep them separate from the usual media. Backups are often taken on tapes and are used to restore data when the primary data from the system fails. Software programs also should be taken if needed.
Security for Backup: Backups are not frequently data. Even then they have to be kept in a secure place. Loss of backup means disaster for the company. Protection of backups includes fireproof containers and away from the computer installation site to avoid any natural disaster.
Network Control: Most organizations have computers that exchange data with each other using a networking architecture. In such cases, PC users can connect with another person users and access files or services from the machine. Since outsiders (competitors) can also get connected to our network, special interest should be shown on security of systems and data located on the internet.
Data Encryption: Data Encryption refers to the means of converting data into an unrecognizable form, transmitting it over a network and decrypting it back so that the original contents can be revealed. If an unauthorized person taps into the file, he could not go through its contents.
Steps in Security processes in organizations
1. Identification of security needs
i. What are the potential threats
ii. What needs to be secured - access, data or both
iii. Is security important? or business ?
2. Implementing Security polity
i. Change hardware and software to implement security
ii. Test changed configurations
iii. Inform users in your organization of the change
iv. Implement the changes
3. Maintaining Security
i. Update software with latest versions
ii. Apply patches and bug fixes for problematic software
iii. Frequently ask users to change passwords
5.3 Power Problems
Power Problems
Electricity problems are the most sources of problems for computer systems. Most of the computer equipment was designed in such a way that they can run smoothly with a constant power supply. However, it is common that the power output from the mains of the Electricity Department often go up and down.
Other problems to computer systems includes
1. Lightning and Weather can cause excessive voltage sages, surges and spikes.
2. Switching on a feeder line by power supply company can cause power disturbances.
3. Turning On/Off other heavy power driven equipment connected to the same power lines as that of the computer can cause spikes.
The reason for the quality power for the systems is that the inside parts of the computer (Mother boards, hard disk drives etc. ) run on +8V, +16 V and -16 V
Common power problems associated are Voltage Fluctuations, Surges, Spikes, Waveform Distortion, Frequency variation, Brownouts and Blackouts
Surge
A Surge is a voltage variation for a small period of time. It is cause by sudden change of load in long transmission or distribution lines. These can cause data corruption or even damage to computer.
Waveform Distortion
These are caused due to non-sinusoidal load current fed into the computer supply from equipments like rectifiers with capacitive input filters. These cause overheating of equipment.
Frequency Variation
These occur at the generating station itself and cannot be altered over transmission and distribution. These cause Read/Write errors and can cause data corruption.
Brownouts
Brownouts are sustained under-voltage conditions primarily due to inadequate generator capacity. These cause system shutdown.
Blackouts
Blackout is a power failure. This causes equipment to stop functioning with consequent loss of processing data, equipment damage and operating time.
Uninterrupted Power Supply (UPS)
A UPS is a equipment which provides a constant power supply to computer. UPS'es have inbuilt battery which gets charged when the power supply from the mains is good. However, when there is a disruption of power supply, it automatically switches to battery mode and starts providing power.
UPS are of two types
1. Online UPS / Continuos Duty UPS
2. Standby UPS / Offline UPS
5.4 Data Integrity
Data Integrity refers to correctness of data entered by the user. When the data is inside the system, we need to make sure that the contents inside the files are correct and that no other user or software has modified the contents inside without the idea of the creator. Identification of a valid user of the organization and his role (whether he can add data, delete data or modify data) is also part of the integrity features.
Software Integrity is increasing with the growing number of problems from hackers and viruses. Software Integrity is a measure on the ability of a software to withstand from attacks. To measure integrity, two additional attributes are defined - threat and security.
Threat: Threat is the probability of an attack of a specific type will occur within a given time frame.
Security: Security is the probability of an attack of a similar nature that occurred previously will occur.
5.5 Computer Virus Problems
What is a VIRUS?
VIRUS stands for Virtual Information Resource under Seize. A virus is a computer program that spreads itself (infects or replicates) and interferes with the normal functioning of a computer system. A virus may "corrupting" user data or formatting hard disk, rebooting system all of a sudden or does something else with which a computer user is effected.
A virus spreads itself infecting every user program there by destroying one of more user programs on the system. A virus attaches its signature to a program file. The virus gets into the memory of the system when the user executes by running the program. Normally, deletion of the infected program file cannot solve this problem.
Viruses that infect files usually add its signature to the last or the starting or the program. This results in the increase or decrease of the file size. They then store the increased bytes within themselves, which makes us feel that there is no increase in the file size.
Viruses are programs inserted into another programme. They gets activated by its host programme. They replicate themselves and spreads to others through floppy transfer. A virus infects data or programme every time the user runs the infected programme and the virus takes advantages and replicates itself.
Types of Viruses
There are primarily two types of viruses.
1. Parasitic Viruses
2. Boot Virus
3. Polymorphic Virus
4. Macro Viruses
Parasitic Virus
These viruses attaches themselves to other programs and is activated when the host programme is executed. It tries to get attached to more programs so that chances of getting the virus activated is more. It spreads to other computers when the effected programs are copied. Jerusalem and Datacrime are considered as the best examples for parasitic virus.
Boot Virus
These viruses attaches to the boot sector of a storage device such as a floppy or a hard disk drive. Thus when ever the Floppy or the Hard disk drive is booted, the virus gets into the memory. It is designed to enter the boot sector of a floppy disc. It works by replacing the first sector on the disc with part of itself. It hides the rest of the virus code elsewhere on the disc. The virus is loaded by the built in programme when the machine is switched on. On a hard disc. These viruses attach to the DOS boot sector or master boot sector.
Polymorphic Virus
A Polymorphic Virus is a virus which changes its source code as and when it infects a file. The Virus program encrypts the destruction part of the program and infects the system thus escaping from Anti Virus Software.
Polymorphic Viruses often come with a special Mutation Engine which contains the destruction code.
Macro Viruses
Macro Viruses effect files that were created in MS Office software. These viruses destroy the data in a Microsoft Word file or change values in an Excel spreadsheet. These viruses do not effect the system and its software however, data in MS Office documents will be effected.
Avoiding Viruses
It is always better to avoid a viral attack. To do so,
1. Do not use floppies from outside without a proper virus scan. Most viruses such as the boot sector virus can infect your PC just by accessing its contents.
2. Always keep a backup copy of all your data in a separate place (usually on a floppy)
3. Write protect floppies when you are sure you are not writing to them.
4. Avoid playing games brought from a different system. Tough running games wont infect a system with virus, games are the most common medium through which viruses spread.
5. Make sure your system has Anti Virus Software. An Antivirus Software is a program which loads itself into the memory every time you work with the machine. It searches for virus or virus-like activity. An AVS also cleans the virus if detected.
Examples of Viruses
There are many viruses that effect computer systems. These includes C Brain, Microangelo, Love Bug, Mellisa etc.
Antivirus
A Program which tries to remove virus code of a system is called an Anti Virus. Examples of popular anti virus software includes Norton Antivirus, Trend Pc-Cillin, McAFee VirusScan etc.
Worm
A Worm is a self propagating program which often does not cause any destruction to the user data. Instead, the worm tries to unearth the security problems and tries to cause unwanted delay in processing of the CPU.
Trojan Horse
A Trojan Horse is a innocuous program which looks like a safe program to the user but opens a 'trap door' which is used to transfer user data to another system or cause destruction to user data without the knowledge of the user.
5.6 Systems Adoption
The Emergence of computers in the workplace has created a number of new organizational issues in areas such as planning, health and safety.
Ergonomics: Ergonomics is the science of adapting machines and work environments to people. Ergonomics studies allows design of computer equipment so that they are easy to use and handle even by non-computer people. This allows building devices that make the users feel more comfortable physically, mentally and socially.
The following are some tips on adopting the system in an organizational environment
Reduce Office Glare: It is necessary that proper lighting arrangement is provided. This can be achieved by reducing glare of computer screens and by using anti-glare filter screens place on the monitors. Another way is to avoid fluorescent lights and use soft indirect lights.
Reduce Sound Pollution: Effective noise control is required for the users to be mentally fit when working with the machines. These can be done by proper placing keyboards, printers and other computer equipment. Effective sound absorbing material should be used in furniture's, walls etc, sound-masking devices such as printer covers and well-designed furniture should be used.
Designing Optimum Workstations: Workstations should be designed keeping in the height and length of computer table, arm rest angles for keyboard access, seating arrangement etc. Poor design of furniture may result in fatigue, high error rate and slow task performance.
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