security The Effect of Accounting Information System Security on Internal Control Efficiency of Listed Companies in Thailand

Abstract

The purpose of this research was to study The effect of  accounting information system security on internal control efficiency of listed companies in Thailand. Data were collected from 156 accounting executives of listed companies in Thailand. The statistics used in this research were mean, standard deviation, multiple correlation analysis, multiple regression analysis. The independent variables in research are accounting information system security which consists of 4 areas which are 1) accounting information security policy 2) top management support 3) employee awareness and4)  accounting information access control, the variables are internal control efficiency which consists of 3 areas which are 1) operation          2) financial reporting and3) compliance with applicable laws and regulations. The results found  that the accounting information system security in 4 areas have a positive relationship and impact on overall internal control efficiency in 3 aspects which are 1) accounting information security policy 2) employee awareness and 3) accounting information access control. Therefore, listed companies in Thailand can use research results as a guideline to improve the security     of accounting information systems. To increase the efficiency of the business operation.