Researching Accounting in the Public Services

Abstract

Nu mbers of incidents pertaining data errors, system breach, violat ion of internal control and man ipulation of financial information had raised the organization attention and concern. Organizat ions are consequently more aware of the security and integrity issues in regards of the co mputerized accounting system and the need to take appropriate action. Th is 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 Depart ment), 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 lo wer the risk o f incidents.