Computerized Accounting Information Systems Security Threats: An Applied Study on Jordanian Insurance Companies

Abstract

This study aims at highlighting the threats facing the computerized accounting information systems’ security, and knowing the extent to which these threats exist in Jordanian insurance companies as well as determining the important threats these companies are exposed to. Data was collected from a random sample of Jordanian insurance companies through a questionnaire specially designed for that purpose. The study revealed that the important security threats to computerized accounting information systems in Jordanian insurance companies are: accidental entry of bad data by employees, theft of computer time by using it for personal purposes, employees’ sharing of passwords, accidental destruction of data by employees, unauthorized access to the data and system by employees, introduction (entry) of computer viruses to the system, misdirecting output to people not entitled to receive them, and unauthorized document visibility by displaying it on monitors or printed on paper.