IMPLICATION OF DOCUMENT SECURITY AND INFORMATION RESOURCE MANAGEMENT ON THE ACCOUNTING SYSTEM IN NIGERIA
CHAPTER ONE
1.1 INTRODUCTION
BACKGROUND OF STUDY
Document in it’s fullest meaning implies any material which contains “hark” symbols or signs either visible, partially visible or invisible that may be presently or ultimately convey a meaning or message to someone or a system: pencil or ink writing, writing or printing on paper is the most usual form. Like writing the origin (history) of document is not quite clear and certain, but the history of document is as old as human race. Document security is the physical protection involving the guiding of documents and classified papers from loss, unauthorized person, damage, pilferage, theft and compromise through disclosures. Safeguarding vital records (documents inclusive) is one of the most difficult tasks that can be assigned to any employee of a particular organization.
Classified documents needs special and concerned handling. Lack of indoctrination and orientation among personnel handling these document(s) can result in loss, pilferage, leakage, theft and unauthorized disclosure of document. There is no Nation, society, community or organization today that can boost of engaging in business transactions, personal or group oriented undertakings without the use of document. Document is the blood stream of business activities when this is absent intra as well as inter group communication will be hampered and business life will be completely disrupted.
INFORMATION RESOURCE MANAGEMENT
Every document contains information. A business greatest resource is information and it is essential not only in modern living, but also in the administration and exception of most activities, in every enterprises, information basically help to assist it’s recipients in the execution of task hence Management of information is vital.
To perform, it’s satisfactorily necessitate an understanding of information and all the consideration comprising the activities of information administration. Information is needed primarily for two major reasons viz:
· To serve as discipline
· To provide the basis for decisions
Information can be classified into:
a) Repetive information: These are generated at intervals of not less than one year e.g. inventory information.
b) Non‑repetive information: These are special studies made to assist managers.
