Examining the Availability of the Required Controlling Procedures that Obstruct the Logical and Physical Access to AIS: the Case of the Listed Companies in the PEX
This paper comes to examine the availability of the required controlling procedures that obstruct the logical and physical access threats that face the accounting information system (AIS) of the listed corporations in the Palestine Exchange; PEX: (industrial, service, banking and insurance sectors). Indeed, this study goes together with a specially...