Evaluation of the Effectiveness of Control Systems in Computerized Accounting Information Systems

1625 Words7 Pages
Journal of Accounting – Business & Management 13 (2006) 39-68 Evaluation of The Effectiveness of Control Systems in Computerized Accounting Information Systems: An Empirical Research Applied on Jordanian Banking Sector Talal H. Hayale* Husam A. Abu Khadra† Abstract The objective of this study is to evaluate the level of Control Systems effectiveness in Computerized Accounting Information Systems (CAIS) that is implemented in the Jordanian banking sector to preserve confidentiality, integrity and availability of the bank 's data and their CAIS. An empirical survey using self-administrated questionnaire has been carried out to achieve the above-mentioned objectives. The study results reveal that Jordanian domestic banks are…show more content…
Hence the results of this study can provide valuable insights and lead to a better understanding of the perceptions of each of these two major groups towards creating an overall effectiveness measurement to evaluate the CAIS Control System practices in a less developed country. This study to the best of the researchers’ knowledge is the first that attempts to create an overall effectiveness measurement for evaluating the CAIS Control System through specifying all required components that should exist in the effective control system in the Jordanian banking sector. Following consultations with experts in this field, a questionnaire was developed for the purpose of this study to evaluate the general CAIS control procedures that would be applied to all CS, which affect all computer applications in the organization. This questionnaire covers different parts of CS in CAIS. This research attempts to answer the following questions: (1) What is the actual practice in the Jordanian domestic banks regarding information CS? In addition, are these CS adequate to protect the domestic banks against perceived security threats? (2) Are there significant differences among the respondents in the research sample (Internal Auditors and HOCD) regarding the effectiveness level of

More about Evaluation of the Effectiveness of Control Systems in Computerized Accounting Information Systems

Open Document