...Computerized Accounting System Threats in Malaysian Public Services Mahlindayu binti Tarmidi1, Azwan Abdul Rashid2, Mohmad Sakarnor bin Deris3, Rusli Abdul Roni4 1Department of Accounting. College of Business Management and Accounting, Universiti Tenaga Nasional, Bandar Muadzam Shah. 26700 Pahang 4Deprtment of Business and Accounting, College of Foundation and General Studies, Universiti Tenaga Nasional, Bandar Muadzam Shah. 26700 Pahang [pic] Abstract Numbers of incidents pertaining data errors, system breach, violation of internal control and manipulation of financial information had raised the organization attention and concern. Organizations are consequently more aware of the security and integrity issues in regards of the computerized accounting system and the need to take appropriate action. This research is to investigate the security threats issues in computerized accounting system in Malaysian public services. Through questionnaires to 500 CAIS user in the Jabatan Akauntan Negara Malaysia (Accountant General Department), the study findings show the users perception of the current state of threats faced by the system. Though most of the listed threats are perceived to be rarely happen, but there are group of people indicates those incidents still taken place. Hence, this empirical evidence may enable the public services department to evaluate their computerized accounting system security, and begin to properly pursue effective strategies to improve quality and lower...
Words: 3709 - Pages: 15
...Chapter 1 Introduction to Public Sector Accounting Public sector is the government organizations which are set up to governance the activity of citizens and power to set up the rule to enable the citizens can live with harmony and also help them to resolve the problem more efficiency. Public sector accounting is the information system that records, analysis, classifies, summarizes and communicates public sector entity financial and economic events, and their impacts, in term both which are emphasis in proper accounting maintenance of books and all records, compliance with the related laws, rules and regulations and comprehensive and accurate reports to help the related parties to make decision. (Syed Soffian Syed Ismail, 2011) Private sector is the organizations that are develop by individuals which purpose is to get profit and is not state controlled. The private sector is included all for profit business that is not operating by the government and not more social responsibility. Private sector accounting is consists of three basic activities that is identifying, recording and communication the economic event of a company. That is identify economic event such as transactions and investments, uses bookkeeping to systematic record the economic event and also use the financial statement to present their report to the people who are using that accounting information. (Roslyn Frenz) Differences between Public Sector Accounting and Private Sector Accounting | Public Sector...
Words: 938 - Pages: 4
...COLLEGE OF LAW, GOVERNMENT & INTERNATIONAL STUDIES UNIVERSITI UTARA MALAYSIA INTERNATIONAL BUSINESS POLICY GFMA 3103 GROUP C TOPIC: LEVERAGING RESOURCES AND CAPABILITIES: CASES OF ASIA MULTINATIONAL FIRMS Lecturer in charge: Prof. Dr. Mohamad Hanapi bin Mohamad Prepared by Resources and capabilities and organization structure Resource is an input to the production’s process. It may be tangible, as in the assets of the company that can be seen or quantified. Human resources, funds and physical plant and equipment are examples of these tangible assets. Resources may also be intangible, such as reputation or a stock of patents and copyrights Capabilities on the other hand refer to a company’s ability to make use of its resources in a highly productive manner. Both resources and capabilities are sources of competitive advantage and can be imitated. An organizational capability is a company's ability to manage resources, such as employees, effectively to gain an advantage over competitors. The company's organizational capabilities must focus on the business's ability to meet customer demand. In addition, organizational capabilities must be unique to the organization to prevent replication by competitors. Organizational capabilities are anything a company does well that improves business and differentiates the business in the market. Developing and cultivating organizational capabilities can help small business owners gain an advantage in a competitive...
Words: 1503 - Pages: 7
...Environment (GOE) 2. ePerolehan (eP) 3. Project Monitoring System (PMS/SPP) 4. eServices/eKhidmat 5. Human Resources Management Information System (HRMIS) 6. Electronic Labour Exchange (ELX) Namun begitu, eSPKB dibangunkan untuk memenuhi keperluan kawalan kewangan serta keperluan maklumat kewangan bagi empat projek sahaja iaitu ePerolehan, PMS/SPP, eKhidmat dan HRMIS sahaja. Sistem eSPKB membantu dalam proses kawalan belanjawan, memantau perbelanjaan sesebuah Pusat Tanggungjawab (PTJ) dan mempercepatkan proses penyediaan dokumen kewangan. Fungsi utama eSPKB ialah untuk mempercepatkan proses pembayaran serta perakaunan dan dengan adanya integrasi di antara eSPKB dan Government Financial & Management Accounting System (GFMAS), urusan pembayaran dapat dipercepatkan lagi. Faedah-faedah eSPKB Sistem eSPKB mempunyai banyak faedahnya dan antara faedah-faedah tersebut ialah seperti berikut: * Kawalan dokumen dibuat dengan mengambil kira prosedur-prosedur kewangan serta peraturan-peraturan yang sedang berkuat kuasa. Penggunaan kad pintar bagi capaian kepada sistem juga mengetatkan lagi kawalan kewangan kerajaan. * Terdapat audit trail iaitu di mana semua tindakan yang dibuat oleh pengguna semasa pemprosesan dokumen akan direkodkan secara automatik dalam maklumat pengesahan. * Ketepatan data kewangan dalam akaun kerajaan adalah lebih terjamin kerana data tidak perlu dikunci masuk semula oleh pejabat perakaunan. Oleh yang demikian ia mengurangkan kesilapan...
Words: 1022 - Pages: 5
...THE IMPACT OF COMPUTER-BASED ACCOUNTING SYSTEMS ON MALAYSIAN PUBLIC SECTOR AGENCIES BY WAN ZURIATI WAN ZAKARIA A thesis submitted to the School of Business and Law, Central Queensland University, Australia, for the fulfilment of the requirement of the degree of Doctor of Philosophy (PhD) MAY 2014 ABSTRACT The positive and negative impacts of information technology (IT) have been continuously discussed and debated by researchers, practitioners and scholars for several years. In the public sector environment, IT can be a powerful tool for improving the delivery of government services with better collaboration among various governments. Therefore, the Malaysian Government, similar to many other governments, has planned and implemented a number of programmes to embrace the digital world by transforming itself to deliver information and services electronically. In public sector audit and accounting practices, the Malaysian Government has experienced local reform aimed at escalating transparency, streamlining accountability and improving overall financial management in line with international standards and practices. The purpose of this study is to evaluate the impact of computer-based accounting systems (CBASs) on the effectiveness of performing accounting tasks by Malaysian public sector agencies (PSAs). This study focuses on the impact of performancebased outcomes at three levels: individual task, accounting-related task, and organisational level...
Words: 66979 - Pages: 268
