مدى فاعلية الرقابة الداخلية في الأنظمة الإلكترونية في ضمان أمن المعلومات المحاسبية في البنوك اليمينية : دراسة ميدانية

الملخص EN

This study aims to identify the effectiveness of internal control methods including general control methods and the control methods of applications in ensuring computerized accounting information security.

The study population was all the Yemeni banks: 112 questionnaires were distributed to the financial managers, heads of accounting departments, internal auditing directors, employees of Information Technology (IT), accountants and internal auditors.

However, only 92 questionnaires were analyzed.

The study concludes that there is a high impact of general control methods and control methods of applications in ensuring computerized accounting information security in the Yemeni banks.