Account Information System
CHAPTER.4
STUDIES MYTHOLOGY OF AIS
FIELD STUDY OF BAHRAIN BANKING SECTOR
Study sample:
Dear sir/madam
I appreciate your cooperation and support of my research by answering questionnaire. I will use the information for the research purposes only, and all information will be confidential.
This research evaluates the reliability of Accounting Information Systems in Bahrain banking sector by using system trust (Sys Trust).
Trust Services (including WebTrust® and SysTrust®) are defined as a set of professional assurance and advisory services based on a common framework "risks and opportunities" of IT. Trust Services principles and criteria are issued by the Assurance Services Executive Committee of the AICPA.
The following principles and related criteria have been developed by the AICPA/CICA for use by practitioners in the performance of Trust Services engagements such as SysTrust and WebTrust.
▪ Security. The system is protected against unauthorized access (both physical and logical).
▪ Availability. The system is available for operation and use as committed or agreed.
▪ Processing integrity. System processing is complete, accurate, timely, and authorized.
▪ Confidentiality. Information designated as confidential is protected as committed or agreed.
▪ Privacy. Personal information is collected, used, retained, and is closed in conformity with the commitments in the Entity’s privacy notice.
Banking sector:
Regarding to Bahrain central bank the banking system consists of 119 banking institution. Conventional and Islamic banks are the largest component of the financial system, accounting for over 85% of total financial assets. The conventional segment includes 29 retail banks, 1 Bank Society, and 14 locally incorporated. Branches of foreign banks are 15, as well as 75 representatives of wholesale banks including the Islamic segment. Therefore the questionnaire has to be answered by 50 employees who work
STUDIES MYTHOLOGY OF AIS
FIELD STUDY OF BAHRAIN BANKING SECTOR
Study sample:
Dear sir/madam
I appreciate your cooperation and support of my research by answering questionnaire. I will use the information for the research purposes only, and all information will be confidential.
This research evaluates the reliability of Accounting Information Systems in Bahrain banking sector by using system trust (Sys Trust).
Trust Services (including WebTrust® and SysTrust®) are defined as a set of professional assurance and advisory services based on a common framework "risks and opportunities" of IT. Trust Services principles and criteria are issued by the Assurance Services Executive Committee of the AICPA.
The following principles and related criteria have been developed by the AICPA/CICA for use by practitioners in the performance of Trust Services engagements such as SysTrust and WebTrust.
▪ Security. The system is protected against unauthorized access (both physical and logical).
▪ Availability. The system is available for operation and use as committed or agreed.
▪ Processing integrity. System processing is complete, accurate, timely, and authorized.
▪ Confidentiality. Information designated as confidential is protected as committed or agreed.
▪ Privacy. Personal information is collected, used, retained, and is closed in conformity with the commitments in the Entity’s privacy notice.
Banking sector:
Regarding to Bahrain central bank the banking system consists of 119 banking institution. Conventional and Islamic banks are the largest component of the financial system, accounting for over 85% of total financial assets. The conventional segment includes 29 retail banks, 1 Bank Society, and 14 locally incorporated. Branches of foreign banks are 15, as well as 75 representatives of wholesale banks including the Islamic segment. Therefore the questionnaire has to be answered by 50 employees who work