Document Type |
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Thesis |
Document Title |
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Determinants of the Level of Security and Protection for Accounting Information Systems in Under E-Commerce (An Empirical Study on Saudi joint stock companies) محددات مستوى الأمن والحماية لنظم المعلومات المحاسبية في ظل التجارة الإلكترونية (دراسة ميدانية على شركات المساهمة السعودية) |
Subject |
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Faculty of Economics and Management - Department of Accounting |
Document Language |
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Arabic |
Abstract |
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Researcher aims to identify determinants factors for the level of security & Protection measures of accounting information systems in the light of e-trade in Saudi Arabia. For the purposes of this research, (100) sheets of questionnaire has been distributed to a research sample representing the personnel working in the departments of auditing, internal control, and information technology systems in joint venture corporations enrolled in Saudi Stock market, and only (63) questionnaires were answered and collected. To test research hypothesizes , the researcher used Pearson Correlation Coefficient Test, and the results has shown that the technology infrastructure in the Kingdom is suitable for the application of e-trade in these corporations, and the Saudi joint stock enterprises are working to adopt an appropriate level of protection for accounting information systems by applying some administrative and regulatory procedures, whereas , implementation will be followed by company high management, as well as there was a relationship between the extent of interest of joint stock corporations in workers performance in the area of information technology, and corporations seek to trace the security gaps between accounting information systems, and the level of security and protection of accounting information. Finally, the presence of accounting security and protection systems contribute to reduce costs resulting from the existence of risks that threaten such information. |
Supervisor |
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Dr. Yousof Wardat |
Thesis Type |
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Master Thesis |
Publishing Year |
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1435 AH
2014 AD |
Added Date |
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Thursday, August 21, 2014 |
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Researchers
المهند علي شامي | Shami, ALMohannad Ali | Researcher | Master | |
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