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Name the AICPA Services Trust Principles five operations risks? Why are these risks greater for ERP systems than for other IT systems? The five areas of operations risks are as follows:

a. Security. The system is protected against unauthorized (physical and logical) access.

b. Availability. The system is available for operation and use as committed or agreed.

c. Processing integrity. System processing is complete, accurate, timely, and authorized.

d. Online privacy. Personal information obtained as a result of e-commerce is collected, used, disclosed, and retained as committed or agreed.

e. Confidentiality. Information designated as confidential is protected as committed or agreed.

Accounting Basics, Accounting

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