مدى فاعلية إجراءات الرقابة الداخلية في توفير أمن المعلومات اإللكترونية في الشركات الصناعية األردنية The Degree of Effectiveness of Internal Control Procedures in Providing Electronic Information Security in Jordanian Manufacturing Companies

عبدالجابر, يوسف خليل يوسف (2013) مدى فاعلية إجراءات الرقابة الداخلية في توفير أمن المعلومات اإللكترونية في الشركات الصناعية األردنية The Degree of Effectiveness of Internal Control Procedures in Providing Electronic Information Security in Jordanian Manufacturing Companies. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aimed to explore the degree of effectiveness of internal control procedures in Jordanian manufacturing companies that use electronic accounting information systems in reducing information security risks. In addition, the study covered the possible obstacles that limit the effectiveness of internal control in these companies. The study identified three general groups of risks (hacking, social engineering, and malware), and covered the effectiveness of internal controls in preventing and detecting these risks, and correcting the situation in case of their occurrence. To achieve its aims, the study employed a questionnaire that was administered to thirty manufacturing companies operating in Jordan that use electronic accounting information systems. To analyze the findings, the researcher used statistical methods including means, standard deviations, Kruskal-Wallis and Mann –Whitney tests, and one-sample t-tests. The findings showed that internal control procedures used by the companies are generally effective in preventing and detecting risks related to hacking, social engineering and malware, and in correcting their effects in case of their occurrence. In addition, the findings showed statistically significant differences in views of the study sample that may be attributed to the respondent's job nature, professional experience, and possession of a ع professional certificate, and to the company's size and affiliation with an international company. The results also showed the presence of obstacles and challenges facing the application of effective internal control procedures, including the rapid development of electronic fraud methods and the lack of management support for the activities of internal controls related to information security. The study suggested a number of recommendations including management support for the activities of internal control over information security through the provision of qualified personnel, and encouraging them to obtain related professional certificates.

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