An Empirical Investigation of the Security Controls of Computerized Accounting Information Systems (CAIS) in the Selected Listed Companies in Sri Lanka

Rajeshwaran, N.; Gunawardana, Kennedy D.

doi:10.2139/ssrn.2932672

Cited by 2 publications

(2 citation statements)

References 22 publications

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“…Printing and distribution of data and information are done by authorised persons under proper control system within the organisation. Rajeshwaran and Gunawardana (2013) Internal Control Quality Our AIS does not improve the controls of breaking through or trespassing of the system.…”

Section: Rajeshwaran Andmentioning

confidence: 98%

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A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

Shagari¹,

Abdullah²,

Saat³

2018

Soc. & Manage. Res. J.

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The overwhelmingly rapid adoption of e-business technology in theNigerian banking sector has resulted in new challenges particularly in thearea of internal control. Although there are conflicting findings on the useof Accounting Information System and internal problems in the bankingsector, the fact remains that internal control is associated with fraud. Inthis regards, for banks to effectively detect and prevent fraud, the use ofAccounting Information System as tool for effective internal control isnecessary. This study aims to propose a model of the effect of internal controlquality in Nigerian banking sector. it is hypothesised that administrativecontrol, data control, and output control has significant influence on internalcontrol quality. The study further hypothesised that internal control qualitywould significantly influence AIS effectiveness uses organisation as unitof analysis with commercial banks that are listed on the Nigerian StockExchange as the target population. A quantitative data will be gatheredusing cross-sectional survey approach. Ordinary least square will be usedfor data analysis. The findings of this study will provide a solution to bankmanagers and other stakeholders in the banking sector regarding internalcontrol weakness experiences over the years.

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Section: Rajeshwaran Andmentioning

confidence: 98%

“…On the other hand, Rajeshwaran and Gunawardana (2013) examined the effect of AIS on the prevention and detection of security breaches. The results indicated that AIS security controls were adequately implemented in all organisations.…”

Section: Internal Control Qualitymentioning

confidence: 99%

A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

Shagari¹,

Abdullah²,

Saat³

2018

Soc. & Manage. Res. J.

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Effect of electronic banking on financial performance of deposit money banks in Nigeria

Madugba

Ben-Caleb

Jossy

et al. 2021

Banks and Bank Systems

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The impact of technology on commerce cannot be denied, especially in relation to trade. This study was conducted to examine the impact of electronic banking on the financial performance of Nigerian deposit money banks. The data for the study was obtained from the Central Bank of Nigeria’s Statistical Bulletin and the National Bureau of Statistics’ Statistical Bulletin for various years, as well as from published financial statements of the banks under study. An ex-post facto research design was used and a normality test was carried out to establish the goodness of the data; descriptive statistics and a multicollinearity test were conducted in which the independent variables were found good. Regression was adopted to test two hypotheses. It was found that ATM has a positive and significant association with Earning EPS and ROA; POS and NEFT significantly affect ROA only, while WEB has an insignificant impact on both EPS and ROA. It is concluded that electronic banking significantly affects financial performance of deposit money banks in Nigeria. Thus, the study recommended that deposit money banks in Nigeria should educate their customers more in the use of NEFT, WEB, and POS, and that the amount of ATM withdrawals should be increased to improve bank performance.

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An Empirical Investigation of the Security Controls of Computerized Accounting Information Systems (CAIS) in the Selected Listed Companies in Sri Lanka

Cited by 2 publications

References 22 publications

A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

A Proposed Model on the Impact of Internal Control Quality on Accounting Information System Effectiveness in Nigeria

Effect of electronic banking on financial performance of deposit money banks in Nigeria

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