The Impact of Technological Control Procedures on the Security of Accounting Information Systems: A Field Study in Banks Operating in the Republic of Yemen

Abstract

This study aimed to investigate the impact of technological control procedures on the security of accounting information systems in banks operating in the Republic of Yemen. The study population consisted of these banks, employing a descriptive analytical approach suitable for both the theoretical and field aspects of the research. A questionnaire was used to collect data from (127) participants, with (88) responses returned. Data analysis was conducted using the statistical analysis program (SPSS), employing Pearson correlation and regression coefficients, as well as a one-sample (T-test). The findings revealed a positive impact of security controls related to the security of accounting information systems in the banks. The study recommended that banks operating in the Republic of Yemen should place greater emphasis on enhancing control procedures due to their significant effect on the security of accounting information systems.