The purpose of this study was to identify the effect of microcomputer networking on user perception of potential threats to security employing user attitudes as a moderating variable. A research model consisting of microcomputer networking as the independent variable, user perception of potential threats to security as the dependent variable, and user attitude toward security control as the moderating variable was developed through literature review. The results of this study provide an empirical evidence of the importance of environmental change(information systems networking) on user perception of potential threats to security. Further-more the result imply that in order to improve security performance through the reinforcement of user perception of threats to security in the organization, user attitudes should be made favorable.