The role of the internal auditor in activating information security governance for limiting   electronic accounting information systems risks

Mohamed, Mahmoud Salah Eldin Abd Elfadeel; Khalil, Ali Mahmoud Mostafa; Hussein, Mahmoud Mohmed Abd Elreheam

doi:10.21608/bjhs.2024.324423.1321

The role of the internal auditor in activating information security governance for limiting electronic accounting information systems risks "applying on Egyptian Post

Document Type : Original Article

Authors

¹ Faculty of Commerce

² Faculty of Commerce, Benha University

10.21608/bjhs.2024.324423.1321

Abstract

Abstract:
The research aimed to identify the role played by the internal auditor in activating information security governance to reduce the risks of electronic accounting information systems through his position in the internal audit department. To achieve the research objective and test its hypotheses, the researcher relied on the contemporary approach that combines the inductive and deductive approaches, where the first was used in observation, scientific inference and extrapolation of reality, and the second in inference and logical thinking to identify the problems facing the internal auditor in activating information security governance to reduce the risks of electronic accounting information systems.
The problem was formulated as follows:
What is the role played by the internal auditor in activating information security governance to reduce the risks of electronic accounting information systems in the Egyptian Post?
The research concluded with the following results:
The roles of internal audit have expanded from traditional roles to modern functions such as: providing assurance and consulting services to keep pace with successive developments in the business environment, especially with regard to technological developments and communications. The topic of the risks of electronic accounting information systems has occupied a significant position, whether at the level of specialized professional organizations or the academic level. The internal auditor, with his influential role in the internal audit system, plays an effective role in reducing the risks and threats facing electronic accounting information systems in light of information security governance standards.

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