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首页> 外文期刊>International Journal of Finance and Accounting >Computerized Accounting System Threats in Malaysian Public Services
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Computerized Accounting System Threats in Malaysian Public Services

机译：马来西亚公共服务中的计算机会计系统威胁

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摘要

Numbers of incidents pertaining data errors, system breach, violation of internal control and manipulation of financial information had raised the organization attention and concern. Organizations are consequently more aware of the security and integrity issues in regards of the computerized accounting system and the need to take appropriate action. This research is to investigate the security threats issues in computerized accounting system in Malaysian public services. Through questionnaires to 500 CAIS user in the Jabatan Akauntan Negara Malaysia (Accountant General Department), the study findings show the users perception of the current state of threats faced by the system. Though most of the listed threats are perceived to be rarely happen, but there are group of people indicates those incidents still taken place. Hence, this empirical evidence may enable the public services department to evaluate their computerized accounting system security, and begin to properly pursue effective strategies to improve quality and lower the risk of incidents.
机译：与数据错误，系统漏洞，违反内部控制和操纵财务信息有关的事件数量引起了组织的关注。因此，组织更了解计算机会计系统的安全性和完整性问题以及采取适当措施的必要性。这项研究旨在调查马来西亚公共服务计算机会计系统中的安全威胁问题。通过向马来西亚Jabatan Akauntan Negara（会计总署）的500位CAIS用户进行问卷调查，研究结果表明用户对系统所面临威胁的当前状态有所了解。尽管大多数列出的威胁被认为很少发生，但仍有一群人表示这些事件仍在发生。因此，这些经验证据可能使公共服务部门能够评估其计算机会计系统的安全性，并开始适当地采取有效的策略来提高质量和降低事故风险。

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