Accounting is the process of recording financial transactions pertaining to a business. The accounting process includes summarizing, analyzing and reporting these transactions to oversight agencies, regulators and tax collection entities. The financial statements used in accounting are a concise summary of financial transactions over an accounting period, summarizing a company's operations, financial position and cash flows. Information Assurance measures that protect and defend information and information systems by ensuring their availability, integrity, authentication, confidentiality, and non-repudiation.