دور حوكمة أمن المعلومات في الحد من مخاطر نظم المعلومات المحاسبية الإلكترونية في الوحدات الحكومية دراســــة ميدانيــــة

The main objective of the research is to clarify the role played by information security governance in reducing the risks to accounting information systems in government units within the framework of their application to e-government, in light of international standards in the field of information security such as the fifth version of the COBIT standard and ISO standards To achieve this goal, the researcher conducted a field study on a sample of government units by distributing a survey list to test the study’s hypotheses. The study concluded that the good application of information security governance in the light of international standards in the form of an integrated framework leads to Achieving the desired goals of applying information security governance within the government unit, and those goals are not only to reduce risks or reduce the impact of wrong procedures, but can work to provide a framework for control to ensure that the risks to electronic accounting information systems in government units are reached. It also works to ensure that the security strategies followed by the unit are consistent with its strategic objectives, and based on the results The study recommends activating information security governance in government units to reduce the risks of accounting information systems in light of the application of e-government.