مجلة معهد العلوم الإقتصادية
Volume 7, Numéro 1, Pages 09-41
2003-06-10

Evaluation The Security Polices Of Computerized Accounting Information Systems : An évidence Form Egyptian Banking Industry



Authors : Ahmed Abd El Salam Abu Musa .

Abstract

the computerised accounting information systems ( CAIS) in the Egyptian banking industry (EBI),and to investigate the differences among bank types regarding theexistance, implementation,clarity, comprehensiveness ,publicity, awareness, management attitudes ,and participation in designing, developing and evaluating their banks, CAIS security policies. The entire population (sixty-six banks headquarters) of the EBI has been surveyed using a self-administered questionnaire. Seventy-nine competed and usable questionnaires had been collected from forty-six different banks’ headquarers.forty- six of these questionnaires had comleted by the heads ofcomputer departments (HoCD), and thirty- three questionnaires had been filled by the heads of internal audit departments (HoLAD). The response rate of the computers departments (after excluding merged, liquidated,toon remote and non computerized banks) was 79.3% whilst the response rate was 56.9% for internal audit departments.the research statistics revealed that the vast majority the surveyed banks has formal written,clear, comprehensive, reasonable and well- published CAIS) security poicies. Moreover,the majority of respondents believed that there was adequate awareness of CAISsecurity issues among theire banks managers and emplyees and that managers had positive attitudes and paid great attention to security issues. Further,the majority of respondents also claimed that they partcipated in designing, developing and evaluating their banking CAIS security policies and controls.

Keywords

Security, accounting Information Systems, egyptian banking industry.

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