The Impact of Cyber Governance in Reducing the Risk of Cloud Accounting in Jordanian Commercial Banks - from the Perspective of Jordanian Auditing Firms

摘要

The objective of this study is identifying the impact of cyber governance on reducing the risk of cloud accounting in the Jordanian commercial banks. To achieve the objectives of this study, the descriptive and analytical approach was used; the study community is composed of external legal accountants who practices auditing in Jordan, (477) of them are practicing external auditing at the end of (2018) according to the statistics of the Jordanian association of certified public accountants (JACPA). Due to the difficulty and cost of the comprehensive survey, a simple random sample was taken. The sample included (213) auditors. The questionnaire was distributed to the sample of the study by the researchers personally and through e-mails, (182) questionnaires were recovered, after excluding (7) for the incompetence, of which (175) were valid for the statistical analysis. Thus, the percentage of retrieved and analyzed questionnaires was (82.2%), which is statistically acceptable. and In order to analyze the study data and test hypotheses, the statistical package for social sciences (SPSS) was used in the various statistical analyses, which are the descriptive statistics and coefficient of internal consistency (Cronbach's alpha). also, The multiple correlation test was used, using the Pearson correlation coefficient, Multiple linear regression and stepwise regression analysis. The study came to find several results , the most important was The presence of a statistically significant impact of cyber security governance (cybersecurity security governance requirements, cybersecurity program, cyber security policy, cyber information management, evaluating and managing cyber risks) in reducing cloud accounting risks in Jordanian commercial banks, The most important recommendations are the need for Jordanian commercial banks to adopt the cyber governance as a basic reference to their banking policy to address the risks associated with the use of cloud accounting, As well as the need to establish a special department for human resources management within the bank which would have a pioneering intellectual orientation to cope with modern trends in cyber governance.