Evaluating the security controls of CAIS in developing countries: An examination of current research

摘要

Purpose - The main objective of the paper is to investigate the existence and adequacy of implemented Computerized Accounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi Arabian organizations. This is the first part of a two-part paper on the subject. Design/methodology/approach - This paper presents and examines the literature review related to CAIS security controls. Findings - Finds that the results of the study will enable managers and practitioners to better secure their CAIS and to champion IT development for the success of their business. Originality/value - This paper fills a vacuum by conducting research in Saudi Arabia, a developing country, whereas previous research has mainly involved developed countries.