تقييم كفاءة المراجع الداخلي في حماية النظم المحاسبية الإلكترونية "دراسة تطبيقية على المصارف

صالح محمد علي عبدالهادي

doi:10.54172/mk0yj951

Authors

Saleh M. A. Abd Alhadi Department of Accounting - Faculty of Economics - Omar Al-Mukhtar University Author

DOI:

https://doi.org/10.54172/mk0yj951

Keywords:

Internal Audit, Computerized Accounting Systems, Security Breaches, Libyan Commercial Banks

Abstract

The purpose of this study is to investigate factors affecting the internal auditor efficiency in protecting computerized accounting information systems (CAIS) from security breaches, as well as the obstacles facing internal auditors in reviewing and protecting CAIS in the Libyan commercial banks. In the current study, a survey was conducted to investigate this relationship. Based on previous literature, a self-administered questionnaire was used to collect data needed to investigate and test the study hypotheses. Statistically, SPSS program was conducted to analyze the data gathered and check the validity and reliability of the tool used. Multiple regression analysis and one sample test were used to test the research hypotheses. Finally, the study sample included banks using CAIS in the Eastern region of Libya. The results of this study revealed that the internal auditors' effectiveness is weak in the Libyan banks. The study, also, showed that there is a significant impact of knowledge and skills of internal auditors on protecting CAIS from electronic breaches. The result also presents obstacles effecting the role of internal auditing in the Libyan banks. Moreover, the study results revealed that internal auditors’ effective participation in designing and developing CAIS is needed.

References

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