Document Details

Document Type : Thesis 
Document Title :
The Impact of Voluntary Disclosure of the Outsourcing’s Risks of Information Systems on the Financial Statements An Empirical study on the Saudi Commercial Banks
( أثر الإفصاح الإختياري عن مخاطر الإسناد الخارجي لنظم المعلومات على القوائم المالية دراسة ميدانية على البنوك التجارية في المملكة العربية السعودية )
 
Subject : Faculty of Economics and Management - Department of Accounting 
Document Language : Arabic 
Abstract : This study aims at identifying the determinants and the information content that the Banks voluntary disclose. And to what extent the Saudi Banks are committed to make disclosures concerning the Information Technology Outsourcing (ITO). And exploring to what extent these determinants are accepted by a sample of the Stakeholders of the Saudi commercial Banks. On one hand, this is done within extrapolating and analyzing the studies and trials of the prior countries and the versions of numerous international committees especially the versions of Basel Committee on Banking Supervision. On the other hand; extrapolating and analyzing the outsourcing environment in KSA especially by the commercial Banks. 74 brokers and auditors underwent this field study. Thus the researcher came to a group of conclusions that document the situation in the Kingdom. This reveals some essential results as follows:  Several international and technical committees (such as Basel Committee, the Committee on European Banking Supervision and the technical committee of the international organization of the banknotes committees) are interested in the outsourcing services in the commercial Banks.  Most of the foreign studies that the researcher extrapolated and analyzed agree at the importance of the commercial banks disclosure concerning the outsourcing operations for the Bank stakeholders.  The Theoretical Study came to the conclusion that it's necessary to make annual disclosure concerning the outsourcing services within the complementary clarifications of the financial statements. Added to this it's possible to disclose the outsourcing services in the primary reports (Quarterly Reports) but more briefly.  In her Theoretical Study, the researcher came to the conclusion that the disclosure of the commercial Banks concerning the Information Technology outsourcing services and the operations of accounting information technology for the others must include the disclosure about the contracting conditions and the financial and non-financial effects of the outsourcing as well as the disclosure of the regulations of the outsourcing. Added to this the practical study supported most of the disclosure regulations in this concern.  Within extrapolating and analyzing the prior studies and the trials of the foreign countries the researcher came to the conclusion that it is necessary to have guidelines about the voluntary disclosure concerning the outsourcing operations by the censorship authorities such as the Capital Market Authority or The Saudi Arabian Monetary Agency. The practical study supported this fact.  The practical study came to the conclusion that the Auditors don’t totally accept many items of the voluntary disclosure that the researcher encountered as a result of examining the field studies of various countries but they accepted some financial items only. Of course the reason for that returns to the nature of the accounting revision operation that strictly concentrates on Susceptibilities of the management's assertions for the financial measurements. And the possibility of collecting the convenient adequate evidence. These considerations can't be realized within the case of making sure of the management's assertions concerning the outsourcing disclosure.  In her Theoretical Study, the researcher showed an voluntary indicator for the voluntary disclosure concerning the outsourcing operations in the commercial Banks. This consists of three groups of especial indicators for the contracting conditions and the financial and non-financial effects of the outsourcing as well as the outsourcing regulations disclosure that deserves additional studies and researches. 
Supervisor : Dr. Zakarya Faread 
Thesis Type : Master Thesis 
Publishing Year : 1433 AH
2012 AD 
Added Date : Wednesday, March 21, 2012 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
مريم محمد البركاتيAl-Barakaty, Mariam MohammedResearcherMaster 

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