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JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Published by STIE Malangkucecwara
ISSN : 0216423X     EISSN : 26222167     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Journal of Accounting, Business and Management (JABM) provides a scientific discourse about accounting, business, and management both practically and conceptually. The published articles at this journal cover various topics from the result of particular conceptual analysis and critical evaluation to empirical research. The journal is also interested in contributions from social, organization, and philosophical aspects of accounting, business and management studies. JABM goal is to advance and promote innovative thinking in accounting, business and management related discipline. The journal spreads recent research works and activities from academician and practitioners so that networks and new links can be established among thinkers as well as creative thinking and application-oriented issues can be enhanced. A copy of JABM style guidelines can be found inside the rear cover of the journal. The Journal of Accounting, Business and Management (JABM) is published twice a year that is in April and October
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Search results for , issue " Vol 13 No 1 (2006): October" : 1 Documents clear
Evaluation of The Effectiveness of Control Systems in Computerized Accounting Information Systems: An Empirical Research Applied on Jordanian Banking Sector Hayale, Talal H.; Abu Khadra, Husam A.
JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Vol 13 No 1 (2006): October
Publisher : JABM

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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 banks 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 studys 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.

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