Account Information System

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CHAPTER.4
STUDIES MYTHOLOGY OF AIS
FIELD STUDY OF BAHRAIN BANKING SECTOR

Study sample:

Dear sir/madam

I appreciate your cooperation and support of my research by answering questionnaire. I will use the information for the research purposes only, and all information will be confidential.

This research evaluates the reliability of Accounting Information Systems in Bahrain banking sector by using system trust (Sys Trust).

Trust Services (including WebTrust® and SysTrust®) are defined as a set of professional assurance and advisory services based on a common framework "risks and opportunities" of IT. Trust Services principles and criteria are issued by the Assurance Services Executive Committee of the AICPA.

The following principles and related criteria have been developed by the AICPA/CICA for use by practitioners in the performance of Trust Services engagements such as SysTrust and WebTrust.

▪ Security. The system is protected against unauthorized access (both physical and logical).

▪ Availability. The system is available for operation and use as committed or agreed.

▪ Processing integrity. System processing is complete, accurate, timely, and authorized.

▪  Confidentiality. Information designated as confidential is protected as committed or agreed.

▪ Privacy. Personal information is collected, used, retained, and is closed in conformity with the commitments in the Entity’s privacy notice.

Banking sector:
Regarding to Bahrain central bank the banking system consists of 119 banking institution. Conventional and Islamic banks are the largest component of the financial system, accounting for over 85% of total financial assets. The conventional segment includes 29 retail banks, 1 Bank Society, and 14 locally incorporated. Branches of foreign banks are 15, as well as 75 representatives of wholesale banks including the Islamic segment. Therefore the questionnaire has to be answered by 50 employees who work in 10 different types of banks like (BISB, AUB, BBK, NBB, KFH, Stander Charter Bank, HSBC, BMI, GFH & Athmar Bank).

This questionnaire is divided into two parts. The first part asks questions to find out a few things about yourself and your job, and the second part include questions to test the security, availability Processing, confidentiality & privacy of accounting information systems in your work. Please select the best answer for the following questions.

First: Personal details:

1- Sex Male Female

2- Age Less than 25 years From 25 to 35 years

From 35 to 45 years More than 45 years

3- Qualification (specialization)…………….

4- Degree:

PhD Master Bachelor Diploma

5- If you have a professional certificate such as (CPA/ACCA) Yes No

6- Occupation ………………

7-Position

Manager Head of department other

8- Experience years Less than 3 years From 3 to 5 years

From 5 to 10 years More than 10 years

Questions test the security, availability Processing, confidentiality & privacy of accounting information systems:-

| |Questions |Strongly |Agree |Neither agree |Disagree |Strongly | | | |Agree | |or disagree | |disagree | |1 |Is the Management maintains measures to protect against environmental | | | | | | | |factors (for example, fire, flood, dust… etc.? |...
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