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 using effective fraud and error reduction controls. The study also
reveals that these banks lack in the application of other Control System dimensions
(Physical access, Logical access, Data security, Documentation standard, Disaster
Recovery, Internet, communication and E-Control and Output security controls). The
study’s main recommendation is for Jordanian domestic banks to increase the CAIS
control system strength for all dimensions, in order to avoid any possible threats that
could threaten their CAIS.
Keywords: AIS, computerised, control, effectiveness, evaluation, jordan
I. INTRODUCTION
The Computerized Accounting Information Systems (CAIS) encounter serious
security threats that may arise from the weakness of their Control Systems (CS) or
from the nature of the competitive environment (Information Age) as the need for
information is greater. At the same time, the very survival of organization depends on
correct management, security and confidentiality of their information, Eduardo and
Marino (2004). Where the information assets constitute a significant proportion of an
entity’s market value (ITGI, 2001)
Consequently security threats related to CAIS require a great attention from
auditors and accountants in... [continues]
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 using effective fraud and error reduction controls. The study also
reveals that these banks lack in the application of other Control System dimensions
(Physical access, Logical access, Data security, Documentation standard, Disaster
Recovery, Internet, communication and E-Control and Output security controls). The
study’s main recommendation is for Jordanian domestic banks to increase the CAIS
control system strength for all dimensions, in order to avoid any possible threats that
could threaten their CAIS.
Keywords: AIS, computerised, control, effectiveness, evaluation, jordan
I. INTRODUCTION
The Computerized Accounting Information Systems (CAIS) encounter serious
security threats that may arise from the weakness of their Control Systems (CS) or
from the nature of the competitive environment (Information Age) as the need for
information is greater. At the same time, the very survival of organization depends on
correct management, security and confidentiality of their information, Eduardo and
Marino (2004). Where the information assets constitute a significant proportion of an
entity’s market value (ITGI, 2001)
Consequently security threats related to CAIS require a great attention from
auditors and accountants in... [continues]
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