国際会計研究ジャーナル

概要

Perceived Critical Success Factors for Information System Risk Management Implementation in the Bank Sector

Fasilat A Sanusi and Satirenjit Kaur Johl

Information System (IS) risk management implementation is a program that enables an organizations capture, manage and analyses the risks that are peculiar to IS adoption in a secure system. By implementing IS risk management organizations can improve operation efficiencies and save cost of risk investment. Meanwhile, bank is an institution that relies heavily on information technology for the network of business activities therefore; there is need to be aware of various risks associated with the usage of information system such as criminal threat and natural disasters. The present study examines the effect of perceived critical success factors for information system risk management implementation in the bank sector.

Data were obtained from top executives of the selected banks using questionnaire instrument. The study employed descriptive correctional research design. The study population comprises of banks located in Oyo State South- Western part of Nigeria. Overall, 30 banks were selected for the study with four respondents from each bank. The questionnaire was pre-tested prior to actual distribution to the respondents. SPSS software was employed as analytical tool to test the study hypotheses using correlation and multiple regression analysis. Three factors were employed in the study; organization culture, organization structure and trust. The finding revealed that only organization culture was perceived to be positive critical factor for IS risk management implementation in the bank sector, while organizational structure and trust are in weak positions. Therefore, culture as an internal factor should be given priority in IS risk management implementation in the bank sector.