This paper investigates the perceived security threats to computerized accounting information systems (CAIS) in the Egyptian banking industry (EBI) by surveying the entire population of the EBI. Differences between the respondents' opinions regarding the perceived security threats have been identified and investigated in the context of the EBI. The results of the study reveal that accidental entry of bad data by employees, accidental destruction of data by employees, introduction of computer viruses to the system, natural and human‐made disasters, employees' sharing of passwords, and misdirecting prints and distributing information to unauthorized people are the most significant perceived security threats to CAIS in the EBI. In all cases, the heads of internal audit departments reported higher occurrence frequencies of CAIS security threats compared to the heads of computer departments.
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Spring 2006
Research Article|
March 01 2006
Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry Available to Purchase
Ahmad A. Abu‐Musa
Ahmad A. Abu‐Musa
King Fahd University of Petroleum and Minerals.
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Online ISSN: 1558-7959
Print ISSN: 0888-7985
American Accounting Association
2006
Journal of Information Systems (2006) 20 (1): 187–203.
Citation
Ahmad A. Abu‐Musa; Perceived Security Threats of Computerized Accounting Information Systems in the Egyptian Banking Industry. Journal of Information Systems 1 March 2006; 20 (1): 187–203. https://doi.org/10.2308/jis.2006.20.1.187
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