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Bad Hackers Turned Good. By: Craig Vining, Margaret Shea, & Karli Story. Knowledgeable Gatekeepers. Accountants should be knowledgeable of security threats & control techniques Gatekeepers to financial data Users, managers, designers, & evaluators. Top Security Concerns for an AIS.
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Bad Hackers Turned Good By: Craig Vining, Margaret Shea, & Karli Story
Knowledgeable Gatekeepers • Accountants should be knowledgeable of security threats & control techniques • Gatekeepers to financial data • Users, managers, designers, & evaluators
Top Security Concerns for an AIS • Physical security • Authentication • Virus protection • Backup
Physical Security & AIS • Most important • First line of defense • Single point of entry • Keys or access cards • Equipment kept in locked offices • Wireless security
Authentication to AIS • Password management • Incorrect attempts before lock out • Using special characters • Change password every x days • What kind of access should employee have?
Virus Protection & AIS • Major threat that can bring down entire system • Top 3 Antivirus Programs (PCWorld.com): • Symantec Norton Antivirus • BitDefender Antivirus • G-Data Antivius • Norton detected 98.7% malware
Backup & AIS • Make sure proper back up of accounting information • Can redeem correct data in emergency
Social Engineering Threats • Rather than attacking firewalls head on, breach by social engineering • Spear phishing • All employees need education to avoid theses attacks
Who is Responsible? • Ultimately it falls onto management • Responsibilities: • Documentation, testing, and assessment of general IT controls • Program development • Program changes • Computer operations • Access to programs/data
New Trend • Management pushing HR to hire hackers • Three types of hackers: • White hat hackers • Black hat hackers • And…..
Grey Hat Hackers • Bad hackers turned good or vice versa • Able to think like a bad guy • Preventative Countermeasure • Test physical security • Authentication • Virus protection • Backup procedures
Jeff Moss (Dark Tangent) Black hat hacker throughout high school “You can only stand by and watch so many people you know get busted. Sooner or later you catch onto that…there’s a limited life span to doing this kind of stuff” Founder of Black Hat and DefCon Worked for Ernst & Young In 2009 was appointed by President Obama to serve on the Homeland Security Advisory Council Currently ICANN Chief Security Officer
Mixter • Currently a computer security specialist and author of Hacktivismo’s Six/Four System • The software is a censorship resistant network proxy. • Works by using “trusted peers” to relay network connections over SSL encrypted links • First product of a hacker group to receive approval from the US Department of Commerce for export of strong encryption • Linked to the massively destructive and effective DDoS attacks in early 2000 • Shut down major websites (Yahoo!, Buy.com, eBay, Amazon, and many more) • His tool, the “Tribal Flood Network” was used in the attacks causing an estimated $1.7 billion in damages
Other Grey Hat Hackers Florian Rohrweck- Google Peter Hajas- Apple PeiterZatko- DARPA
Current Events • Lockheed Martin hack in 2011 • Secure ID tags obtained by hackers • Quick discovery to avoid disaster • New Laws and Regulations • Payment Card Industry- Data Security Sandard (PCI-DSS) • TJX data breach
In Conclusion “If you can’t beat them, join them.” Accountants must be aware of security threats and control strategies It is management’s responsibility to achieve security More and more companies are hiring hackers to keep up with security issues