Effectiveness evaluation of control systems in computerized accounting information systems and related security threats

مقدم أطروحة جامعية

Abu Khadrah, Husam Abd Allah

مشرف أطروحة جامعية

Hamdun, Talal

أعضاء اللجنة

Sayidah, Mansur Ibrahim
al-Shaykh, Asim A. R.
Abd al-Mawjud, Iyad

الجامعة

الأكاديمية العربية للعلوم المالية و المصرفية

الكلية

كلية العلوم المالية و المصرفية

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

دكتوراه

تاريخ الدرجة العلمية

2006

الملخص الإنجليزي

The objective of this study is to evaluate the effectiveness level of Control Systems in CAIS implemented in domestic banks to preserve confidentiality, integrity and availability of the bank's data and their CAIS.

Also this study aims to investigate the perceived security threats of Computerized Accounting Information Systems (CAIS) that face domestic banks.

Furthermore, this study aims to test the relation between the frequencies of security threats and the Control Systems (CS) evaluation, and test whether a weak security control system causes a security threat.

An empirical survey using self-administrated questionnaire has been carried out to achieve the above-mentioned objectives.

The questionnaire was designed after a preliminary observation on the practice and reviewing the available literature in order to increase its validity.

The study results reveal that accidental entry of "bad" data by employees; accidental destruction of data by employees; intentional entry of "bad" data by employees and employees' sharing passwords are the top four security threats that face domestic banks, which indicate that the most security threats that face domestic banks are internally generated and accidental intention.

Moreover, the results shows that Jordanian domestic banks are using effective fraud and error reduction controls only, while they do not in regard to the other Control System dimensions (Physical access, Logical access, Data security, Documentation standard, Disaster Recovery, Internet, communication and E-Control and Output security controls).

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• المصارف
• المحاسبة
• الحوسبة
• الأردن
• معالجة البيانات
• الأعمال المصرفية
• الإجراءات الأمنية

عدد الصفحات

149

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

الإنجليزية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-306833