The Relationship between Network Security Policies and Audit Evidence Documentation: The Accounting Information Security Culture as a Mediator

The purpose of this study is to explore the relationship between network security policies (the department policy, system director policy, user policy, information security officer policy) on the one hand, and audit evidence documenting on the other hand. As the security, culture of accounting information has been introduced as a variable mediating that relationship. The researcher sent (450) questionnaires to all the companies listed on the Amman Stock Exchange in Jordan equivalent to (228) company until 2015. The study found that there is a significant relationship between networks (the department policy, system director policy, user policy, information security officer policy) and documentation of the audit evidence. While the respondents said that, there is not a significant relationship between information security officer and policy and documentation of the audit evidence. Besides, the value of the correlation coefficient between network security policies and documentation of audit evidence had increased from (0.56) to (0.62), after entering the variable of security culture of accounting information systems to demonstrate its impact as a variable rate of the regression model and this result demonstrates the importance of awareness of security culture of the companies. These results will be very useful for those are interested, especially auditors to help them to appreciate the importance of documenting the audit evidence of network security and their implementation on the ground.