The Impact of Information Security Risks on The Accounting Systems of The Central Bank of Yemen *

Abstract

This study aimed to explore the impact of information security and confidentiality risks on the accounting system at the Central Bank of Yemen. The study adopted a descriptive and analytical approach in both its theoretical and field aspects. The study tool, a questionnaire, was designed based on a theoretical framework derived from previous relevant studies. The questionnaire was used to collect primary data from the study population—the Central Bank of Yemen—with (112) questionnaires distributed to a purposive sample of accountants, internal auditors, and IT department employees.

The study results showed the following:

- Information security risks clearly impact the Central Bank's accounting systems, as a result of weak system security, the absence of effective procedures to control the entry of non-specialists into the IT department, especially employees who must be subject to periodic inspection, and the use of unlicensed or pirated security software.

 - Information security risks affect accounting systems due to the lack of continuous employee training on the importance of addressing information security risks, and the absence of clear instructions for destroying reports extracted from systems after their intended purpose has been served.