The Impact of Cloud Computing on Enhancing Accounting Information Security: A field Study on Commercial Banks the Western Region

Abstract

     This study primarily aimed to examine the impact of cloud computing on enhancing the level of accounting information security in commercial banks located in the Western Region. It also evaluated the role of encryption techniques and identity management in improving the security of accounting information within the cloud computing environment. Furthermore, the study explored the effectiveness of early detection of security threats and rapid response in strengthening accounting information security. Additionally, it investigated the role of backup and disaster recovery plans in safeguarding accounting information within cloud computing systems.

Given the nature of the research problem and to achieve its objectives, the study adopted a descriptive-analytical methodology. A questionnaire, validated and reviewed by experts, was used as the primary data collection tool and was distributed to employees responsible for information security in commercial banks in the Western Region. The collected data were analyzed using the Statistical Package for the Social Sciences (SPSS).

The main finding of the study indicated that early detection of threats and effective security risk management are crucial factors in securing accounting information in a cloud computing environment.

Based on these findings, the study recommends adopting comprehensive strategies to implement cloud computing in the accounting systems of commercial banks due to its role in enhancing the integrity and confidentiality of financial data and accounting reports. The study also emphasizes the importance of training accounting and technical personnel to use these systems and technologies effectively and securely.