Confidentiality, integrity and availability of accounting information reflected in enhancing the quality of financial inspections by using hotels as a case study

Abstract

The goal of this research was to study the elements of security of accounting information and how these impact on the quality of financial reporting in industrial corporate reports. Second, to have access to the most important problems facing industrial companies in applied financial reporting in the case of confidential information. Third, to identify the problems faced by industrial companies that have applied security elements of accounting information. To achieve the goal this research, the researcher developed a questionnaire including twenty one points with two sides, analyzed by using the statistics software (SPSS). The result shown that, the essence of financial reporting is a focus on providing high quality information. The information quality must be prepared and delivered by authorizers according to the safety requirements of the accounting information property. Provision of appropriate and truthful information is one of the basic characteristics of accounting information, the confidentiality of information concepts related to provide high quality information cannot manipulate or modify its contents except by authorized security measures. It means disclosure of secure information must be free of any form of manipulation. All employees in a hotel must be vigorously stimulated to promote a hands-on, critical and helpful attitude in the search for quality promotion and improvement in the treatment, security aspects and safeguarding of information.

Keywords

• information security
• confidentiality information
• integrity information
• financial reporting