Accounting Information Systems and System of Systems

Pythagoras N. Petratos, Alessio Faccia · 2019

Accounting Information Systems are playing the protagonist role in enterprise. This is because they provide the necessary financial information required by law. At the same time there is an increasingly cyber security risk for AIS, which can be considered part of critical infrastructure, in that sense assessing cybersecurity risks is essential. The contribution of the paper is twofold. Firstly, in this paper the authors apply the attack surface methodology and further develop it to assess such risks. Secondly, the attack surface methodology has been expanded to include related systems to AIS.

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