25 The International Journal of Digital Accounting Research Vol. 6, N. , 2006, pp. 25-64 ISSN: 577-857 Submitted October 2005 Accepted May 2006 Evaluating the Security Controls of CAIS in Developing Countries: The Case of Saudi Arabia Ahmad A. Abu-Musa  . King Fahd University of Petroleum and Minerals. Saudi Arabia abumusa@kfupm.edu.sa Abstract. This paper examines the existence and adequacy of implemented Computerized Accounting Information Systems (CAIS) security controls to prevent, detect and correct security breaches in Saudi organizations. An empirical survey, using a self-administered questionnaire, was carried out to achieve this purpose. Five hundred questionnaires were distributed on a random sample of Saudi organizations. Two hundred and seventy fve valid, usable questionnaires were collected and analyzed. The results of the study highlight a number of inadequately implemented CAIS security controls, and some suggestions and recommendations are introduced to strengthen the weak points and to close the loopholes in the present CAIS security controls in Saudi organizations. From a practical standpoint, managers, auditors, IT users and practitioners alike stand to gain from the fndings of this study. The results could enable them to better understand and secure their CAIS and to champion IT development for the success of their businesses. Keywords: Security Controls, CAIS, Empirical Study, Developing Countries, Kingdom of Saudi Arabia.  I would like to thank the reviewers of the journal for their constructive suggestions. The author acknowledges the support of the College of Industrial Management, King Fahd University of Petroleum and Minerals, Dhahran, Saudi Arabia.