Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry

Abu‐Musa, Ahmad A.

doi:10.2308/jis.2006.20.1.187

Cited by 22 publications

(25 citation statements)

References 10 publications

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“…Penelitian Abu-Musa (2006) menguji pendapat mengenai ancaman keamanan SIAK dari kepala bagian audit internal dan kepala bagian komputer pada organisasi Perbankan. Hasil penelitian Abu-Musa (2006) menunjukkan bahwa ketidaksengajaan memasukan data yang salah oleh karyawan, kesengajaan memasukan data yang salah oleh karyawan, karyawan membagi-bagikan password, pengenalan virus komputer pada sistem, bencana alam dan ulah manusia, dan mencetak serta menyebarkan informasi secara langsung kepada seseorang yang tidak berhak untuk menerimanya, seluruhnya signifikan menjadi ancaman kemanan SIAK dalam organisasi Perbankan.…”

Section: Rerangka Teoritis Dan Pengembangan Hipotesisunclassified

“…Pengujian hipotesis satu ditunjukkan dengan intensitas ancaman keamanan (lihat Tabel 2). Semakin sering ancaman keamanan terjadi maka ancaman tersebut mengganggu SIAK (Abu-Musa 2004, 2006. Dalam penelitian ini intensitas ancaman keamanan yang mengganggu SIAK adalah setiap hari.…”

Section: Hasil Penelitianunclassified

“…Hasil pengujian hipotesis dua mengindikasikan bahwa hampir semua tipe organisasi di Jakarta mengalami ancaman keamanan SIAK yang sama. Hasil temuan ini mendukung penelitian Abu-Musa (2004, 2006 yang menyebutkan tidak ada perbedaan antar tipe organisasi yang berbeda dalam kaitannya dengan intensitas ancaman keamanan SIAK pada organisasi di Arab Saudi dan Mesir.…”

Section: Gambar 3 Sistem Informasi Akuntansi Komputerisasianunclassified

“…Tujuan utama dari penelitian ini adalah untuk menyelidiki ancaman keamanan yang signifikan diterima oleh sistem informasi akuntansi komputerisasian (SIAK), melalui intensitas keterjadian mereka dalam berbagai organisasi di Jakarta. Daftar ancaman keamanan SIAK yang digunakan telah dikembangkan berdasarkan penelitian sebelumnya (sebagai contoh, Loch et al1992, Davis 1996, Henry 1997, Abu-Musa 2004, 2006.…”

Section: Penutupunclassified

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Intensitas Ancaman Keamanan Sistem Informasi Akuntansi Komputerisasian

Susanto

Handayani

2018

JBA

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The objective of the paper was (1) there are significant security threats of CAIS on the organization types, (2) there is difference among the organization types regarding the security threats of CAIS, (3) there are difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. Eighty four respondents from Jakarta organizations had participated in this research. The collecting data used a questionnaire survey via electronicmail and post. Data were analyzed using a Kruskal-Wallis test. The resultsshowed that first there is significant security threats of CAIS in Jakarta Organizations, like that the accidental entry of bad data, accidental destruction of data, employees’ sharing of passwords and introduction of computer viruses the to CAIS are the significant security threats of CAIS in Jakarta Organizations. Second, there is no difference among the organization types regarding the security threats of CAIS. Third, there is no difference between integration-on line and integration-manual CAIS regarding the security threats of CAIS. But, there is difference between integration-on line and integration-manual CAIS regarding introduction of computer viruses to the CAIS.

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Section: Rerangka Teoritis Dan Pengembangan Hipotesisunclassified

Section: Hasil Penelitianunclassified

Section: Gambar 3 Sistem Informasi Akuntansi Komputerisasianunclassified

Section: Penutupunclassified

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Intensitas Ancaman Keamanan Sistem Informasi Akuntansi Komputerisasian

Susanto

Handayani

2018

JBA

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“…[1],[2],[3],[5],[6],[9],[11],[13],[14],[18],[20],[21],[22],[23],[26],[27],[28],[30],[31],[34] computers distributed in the villages and town, and distributed system tends to be attracted by computer virus. In addition, staff often misuse email or download unlicensed films and software via company network.…”

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confidence: 99%

Risk Assessment Mechanism for Personal Information Operations -- Case Study by Hospital

Chang

2013

2013 IEEE 16th International Conference on Computational Science and Engineering

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The literature collecting and studying in this paper are based on the Grounded Theory to identify the possible risk, and build up the prototype of risk assessment mechanism by the 64 risk factors framework which is generated from the 11 control areas of ISO 27001. Then, make sure the risk factors discussed are suitable through the mechanism modification by expert questionnaires distribution. Furthermore, through interviewing individual case by hospital to realize the impact to the implementation of the Personal Information Protection Act in the industry, and take further feasibility evaluation. Based on the results of this research, it is expected that an effective and quick method is developed to assist enterprises to identify possible risks and the importance of those risks in processing personal information, such that, the enterprises will not ignore those possible risks, on the same time, will not misjudge the importance of those risks either, therefore, reduce the chance of risk and possibility of illegal issues or personal information leakage generated by enterprise.

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Researching Accounting in the Public Services

Broadbent¹,

Laughlin²

2015

Wiley Encyclopedia of Management

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Nu mbers of incidents pertaining data errors, system breach, violat ion of internal control and man ipulation of financial information had raised the organization attention and concern. Organizat ions are consequently more aware of the security and integrity issues in regards of the co mputerized accounting system and the need to take appropriate action. Th is research is to investigate the security threats issues in computerized accounting system in Malaysian public services. Through questionnaires to 500 CAIS user in the Jabatan Akauntan Negara Malaysia (Accountant General Depart ment), the study findings show the users perception of the current state of threats faced by the system. Though most of the listed threats are perceived to be rarely happen, but there are group of people indicates those incidents still taken place. Hence, this empirical evidence may enable the public services department to evaluate their computerized accounting system security, and begin to properly pursue effective strategies to improve quality and lo wer the risk o f incidents.

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Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry

Cited by 22 publications

References 10 publications

Intensitas Ancaman Keamanan Sistem Informasi Akuntansi Komputerisasian

Intensitas Ancaman Keamanan Sistem Informasi Akuntansi Komputerisasian

Risk Assessment Mechanism for Personal Information Operations -- Case Study by Hospital

Researching Accounting in the Public Services

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