The Role and Importance of Information Technology Governance in Reducing the Risks of Information Security in Government Units in Application of E-Government

摘要

The concept of "Information Technology Governance" has become one of the vital and significant concepts used in various fields of the society. In addition, governmental accounting information system is a significant information system which uses technology within government units. Although developing information and communication technology and electronic government system have achieved various advantages of government units, many relevant problems have appeared. Most importantly, such system threatens accounting information security and results in electronic financial manipulation. Accordingly, the study seeks at illustrating the role of mechanisms of information technology governance in reducing these risks in the light of the application of electronic government system in government units , thereby reducing electronic financial manipulation, theoretically.