Yıl 2012, Cilt: 4 Sayı : 1 Sayfalar 21 - 30 2012-06-01
SECURITY THREATS OF COMPUTERIZED BANKING SYSTEMS (CBS): THE MANAGERS’ PERCEPTION IN MALAYSIA
Abu Bakar Malami,Zaini Zainol,Sherliza Puat NELSON
22 261

Öz Internal control system is an important pillar in an organisation. Considering the evidence from major accounting fraud cases that occurred consequence to weak internal control, such as Enron, it could also occur in a financial institution. Hence, the objective of this study is to investigate the bank managers’ opinion on the likelihood of security threats in the computerised banking systems (CBS) in Malaysia. Since most major financial institutions operate in the capital city of Kuala Lumpur, questionnaires were sent to selected bank branches in Kuala Lumpur. The findings are expected to provide a platform for bank managers to share their threats’ experience. Secondly, to assist them in designing and formulating a sound and effective internal control system that will provide reasonable assurance for achieving the bank’s mission. Findings are also expected to provide general insights of internal control system, as most information is very remote and confidential, thus generate a platform for promoting an efficient and effective internal control practice in financial institutions.

Anahtar Kelimeler

Threats, Internal Control, CBS, Malaysia
Abu-Musa, Ahmad A. (2006b), “Exploring Perceived Threats of CAIS in Developing Countries: The Case of Saudi Arabia”, Managerial Auditing Journal, UK, Vol. 21, No. 4, pp. 487- 407.
Birincil Dil
Konular
Yayımlanma Tarihi 1 Haziran 2012
Bölüm Makaleler
Yazarlar
Tarihler

Yayımlanma Tarihi : 1 Haziran 2012


Makalenin Yazarları
Abu Bakar Malami
Zaini Zainol
Sherliza Puat NELSON