Abstract
Accounting information system AIS is the most important tool on which the institutions rely so as to conduct their business. Therefore, it is important to pay attention to the availability of general control procedures GCP in order to protect the security of AIS. The main objective of this study is to determine the extent of the availability of GCP of AIS security in commercial banks in Yemen. A descriptive analytical approach is used. Data is collected through a questionnaire distributed to the principals and specialists in departments of finance, information technology IT, and internal auditor in the head offices of commercial banks. Out of the distributed questionnaire, only 78 are valid and suitable for the analysis. The study finds that there is an availability of GCP depending on organizational control, security, and protection procedures in maintaining AIS. It also encourages the management of commercial banks to pay attention to a high-level of GCP in their AIS.
Keywords:
Article Details
- Year: 2020
- Volume: 41
- Issue: 2
- Pages: 67 - 90
- Accepted: 30.06.2020
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DOI:
https://doi.org/10.5281/zenodo.17119162 -
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How to Cite?
Yahya Maresh Hamid Hazaa, Jogdand D. A (2020). Availability of General Control Procedures of the Security of Accounting Information System (AIS): Evidence from Yemen. Journal of Economic Cooperation and Development, 41(2), 67-90. https://doi.org/10.5281/zenodo.17119162
