Security Threats of Computerised 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...
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| Format: | Article |
| Language: | English |
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Social Sciences Research Society
2012
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| Online Access: | http://irep.iium.edu.my/25316/ http://irep.iium.edu.my/25316/1/ICEF_2012_zaini_et_al.pdf |
| _version_ | 1848779443987808256 |
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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 | 2025-11-14T15:17:52Z |
| format | Article |
| id | iium-25316 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:17:52Z |
| publishDate | 2012 |
| publisher | Social Sciences Research Society |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-253162012-08-10T00:27:49Z http://irep.iium.edu.my/25316/ Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia Malami, Abu Bakar Zainol, Zaini Puat Nelson, Sherliza HF5001 Business. Business Administration HG1501 Banking 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. Social Sciences Research Society 2012 Article PeerReviewed application/pdf en http://irep.iium.edu.my/25316/1/ICEF_2012_zaini_et_al.pdf Malami, Abu Bakar and Zainol, Zaini and Puat Nelson, Sherliza (2012) Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia. International Journal of Economics and Finance Studies, 4 (1). pp. 21-30. ISSN 1309-8055 http://www.sobiad.org/eJOURNALS/journal_IJEF/2012_no_1.htm |
| spellingShingle | HF5001 Business. Business Administration HG1501 Banking Malami, Abu Bakar Zainol, Zaini Puat Nelson, Sherliza Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia |
| title | Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia |
| title_full | Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia |
| title_fullStr | Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia |
| title_full_unstemmed | Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia |
| title_short | Security Threats of Computerised Banking Systems (CBS): the managers' perception in Malaysia |
| title_sort | security threats of computerised banking systems (cbs): the managers' perception in malaysia |
| topic | HF5001 Business. Business Administration HG1501 Banking |
| url | http://irep.iium.edu.my/25316/ http://irep.iium.edu.my/25316/ http://irep.iium.edu.my/25316/1/ICEF_2012_zaini_et_al.pdf |