Effective Data Security Practices in Accounting Systems

Steps:

• Assess statement 1: Avoiding software updates exposes systems to known vulnerabilities, undermining security.
• Assess statement 2: Frequent backups protect data from loss due to hardware failure or errors, enabling recovery.
• Assess statement 3: Anti-virus software detects and removes malware, preventing unauthorized data access or corruption.
• Assess statement 4: Single password access creates a weak point for breaches, as it lacks multi-factor or role-based controls.

Why C is correct:

• Backups and anti-virus align with core data security principles, ensuring availability and integrity per standards like ISO 27001.

Why the others are wrong:

• A: Includes 1, which increases vulnerability by skipping patches.
• B: Includes 1 and 4, both weakening protection against threats.
• D: Includes 4, promoting insecure single-point access.

Final answer: C