Encryption
Encryption is the final layer of preventive controls. Encrypting sensitive data while it is stored provides one last barrier that must be overcome by an intruder who has obtained authentication access to that information resource. Encryption also strengthens authentication procedures and play an essential role in ensuring and verifying the validity of e-business transaction. Therefore, it is important for accountants, auditors, validity of e-business transactions. Therefore, it is important for accountants, auditors, and systems professionals to understand encryption.