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Evaluating the security controls of CAIS in developing countries: an empirical investigation

Ahmad A. Abu‐Musa (Department of Accounting and MIS, College of Industrial Management, King Fahd University of Petroleum and Minerals, Dhahran, Saudi Arabia)

Information Management & Computer Security

ISSN: 0968-5227

Article publication date: 1 May 2007

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Abstract

Purpose

This paper aims to examine the existence and adequacy of implemented computerized accounting information system (CAIS) security controls to prevent, detect and correct security breaches in Saudi organization.

Design/methodology/approach

The first part of the paper introduces and discusses the literature review concerned with the CAIS security controls. The current paper introduces and discusses the main results of the empirical investigation. An empirical survey using self‐administered questionnaire, was carried out to achieve this purpose. A total of 500 questionnaires were distributed on a random sample of Saudi organizations. Of them, 275 valid, usable questionnaires were collected and analyzed.

Findings

The results of the study highlight a number of inadequately implemented CAIS security controls, and some suggestions and recommendations are introduced to strengthen the weak points and to close the loopholes in the present CAIS security controls in Saudi organizations.

Practical implications

From a practical standpoint, mangers, auditors, IT users and practitioners alike stand to gain from the findings of this study.

Originality/value

The results presented in the paper help enable managers, auditors, IT users and practitioners to better understand and secure their CAIS and to champion IT development for the success of their businesses.

Keywords

Citation

Abu‐Musa, A.A. (2007), "Evaluating the security controls of CAIS in developing countries: an empirical investigation", Information Management & Computer Security, Vol. 15 No. 2, pp. 128-148. https://doi.org/10.1108/09685220710748038

Publisher

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Emerald Group Publishing Limited

Copyright © 2007, Emerald Group Publishing Limited

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