Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia
Internal control system is an important pillar in an organisation. Considering the evidence from major accounting fraud cases that occurred consequence to weak internal control, such as Enron, it could also occur in a financial institution. Hence, the objective of this study is to investigate the ba...
| Main Authors: | , , |
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| Format: | Proceeding Paper |
| Language: | English English |
| Published: |
2012
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| Online Access: | http://irep.iium.edu.my/25167/ http://irep.iium.edu.my/25167/4/sherliza_malami_er_al_2012.pdf http://irep.iium.edu.my/25167/7/sherliza_-_icef.pdf |
| _version_ | 1848779422324228096 |
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| author | Malami, Abu Bakar Zainol, Zaini Puat Nelson, Sherliza |
| author_facet | Malami, Abu Bakar Zainol, Zaini Puat Nelson, Sherliza |
| author_sort | Malami, Abu Bakar |
| building | IIUM Repository |
| collection | Online Access |
| description | Internal control system is an important pillar in an organisation. Considering the evidence from major accounting fraud cases that occurred consequence to weak internal control, such as Enron, it could also occur in a financial institution. Hence, the objective of this study is to investigate the bank managers’ opinion on the likelihood of security threats in the computerised banking systems (CBS) in Malaysia. Since most major financial institutions operate in the capital city of Kuala Lumpur, questionnaires were sent to almost all bank branches in Kuala Lumpur. The findings are expected to provide a platform for bank managers to share their threats’ experience. Secondly, to assist them in designing and formulating a sound and effective internal control system that will provide reasonable assurance for achieving the bank’s mission. Findings are also expected to provide general insights of internal control system, as most information is very remote and confidential, thus generate a platform for promoting an efficient and effective internal control practice in financial institutions. |
| first_indexed | 2025-11-14T15:17:31Z |
| format | Proceeding Paper |
| id | iium-25167 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-14T15:17:31Z |
| publishDate | 2012 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-251672012-11-06T11:26:34Z http://irep.iium.edu.my/25167/ Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia Malami, Abu Bakar Zainol, Zaini Puat Nelson, Sherliza H91 General special HF5484 Warehouses. Storage Internal control system is an important pillar in an organisation. Considering the evidence from major accounting fraud cases that occurred consequence to weak internal control, such as Enron, it could also occur in a financial institution. Hence, the objective of this study is to investigate the bank managers’ opinion on the likelihood of security threats in the computerised banking systems (CBS) in Malaysia. Since most major financial institutions operate in the capital city of Kuala Lumpur, questionnaires were sent to almost all bank branches in Kuala Lumpur. The findings are expected to provide a platform for bank managers to share their threats’ experience. Secondly, to assist them in designing and formulating a sound and effective internal control system that will provide reasonable assurance for achieving the bank’s mission. Findings are also expected to provide general insights of internal control system, as most information is very remote and confidential, thus generate a platform for promoting an efficient and effective internal control practice in financial institutions. 2012 Proceeding Paper PeerReviewed application/pdf en http://irep.iium.edu.my/25167/4/sherliza_malami_er_al_2012.pdf application/pdf en http://irep.iium.edu.my/25167/7/sherliza_-_icef.pdf Malami, Abu Bakar and Zainol, Zaini and Puat Nelson, Sherliza (2012) Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia. In: International Conference on Economics & Finance, 27-28 April 2012, Izmir, Turkey. (Unpublished) |
| spellingShingle | H91 General special HF5484 Warehouses. Storage Malami, Abu Bakar Zainol, Zaini Puat Nelson, Sherliza Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia |
| title | Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia |
| title_full | Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia |
| title_fullStr | Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia |
| title_full_unstemmed | Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia |
| title_short | Security treats of computerized banking systems (CBS): The Managers' perception in Malaysia |
| title_sort | security treats of computerized banking systems (cbs): the managers' perception in malaysia |
| topic | H91 General special HF5484 Warehouses. Storage |
| url | http://irep.iium.edu.my/25167/ http://irep.iium.edu.my/25167/4/sherliza_malami_er_al_2012.pdf http://irep.iium.edu.my/25167/7/sherliza_-_icef.pdf |