Insider Threats in a Financial Institution: Analysis of Attack-Proneness of Information Systems Applications

MIS Quarterly ◽  
2015 ◽  
Vol 39 (1) ◽  
pp. 91-112 ◽  
Author(s):  
Jingguo Wang ◽  
◽  
Manish Gupta ◽  
H. Raghav Rao ◽  
◽  
...  
Keyword(s):  
Information Systems ◽  
Financial Institution ◽  
Insider Threats

scholarly journals STUDI FAKTOR PENENTU PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKUNTANSI PADA LEMBAGA PERKREDITAN DESA

2014 ◽  
Vol 10 (1) ◽  
pp. 44
Author(s):  
I Made Suarta ◽  
IGA Oka Sudiadnyani
Keyword(s):  
Information Systems ◽  
Technology Acceptance ◽  
Structural Model ◽  
Financial Institution ◽  
Accounting Information ◽  
External Factors ◽  
Survey Method ◽  
Accounting Information Systems ◽  
Ex Post ◽  
Computer Based

Abstract This study examines the acceptance of computer-based accounting information systems at the Village Micro Financial Institutions (Lembaga Perkreditan Desa or LPD), by adopting the Technology Acceptance Model (TAM). Modification of the model performed on external factors, because these factors are determined by the LPD’s background as a traditional financial institution owned by indigenous villages. The study uses a non-experimental quantitative approach and ex-post facto research. Data collected by survey method, using a questionnaire. The respondents were selected randomly proportional from employees LPD in Badung regency and Denpasar city. The operational transaction processing, financial and management reporting at LPD is not fully utilizing computer-based accounting information system. Meanwhile, the structural model developed based on the theoretical study is not well supported by empirical data. The total effect of external factors on the actual use of computer-based accounting information systems in the LPD is not significant. Further research is needed, with revise the model and consider additional indicators as part of the external variables in order to provide a comprehensive model.

scholarly journals Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success

2017 ◽  
Vol 2 (3) ◽  
pp. 38-45
Author(s):  
I Gusti Ayu Nyoman Budiasih ◽  
I Made Sadha Suardikha
Keyword(s):  
Information System ◽  
Information Systems ◽  
User Satisfaction ◽  
Financial Institution ◽  
Sem Analysis ◽  
Jel Classification ◽  
Is Success ◽  
Accounting Information Systems ◽  
Information System Success ◽  
The Impact

Objective - The research aims to examine whether Tri Hita Karana (THK) culture influences the use of Acccounting Information System (AIS) and user satisfaction as the expression of Information Systems (IS) success. Methodology/Technique - The research was conducted in Badung Regency with Customary Village Financial Institution (LPD) as the sample. This research observes 55 LPDs in Badung Regency. The data was analyzed using SEM analysis with a PLS approach. Findings - The results of this research show that THK culture influences the use of AIS; THK culture influences through perceptions of use and perceptions of simplicity; THK culture influences user satisfaction through perception of use, perception of simplicity, and the use of AIS; perception of use and perception of simplicity influence the use of AIS; perception of use does not influence user satisfaction; perception of simplicity influences user satisfaction; AIS use effects user satisfaction; perception of use effects user satisfaction through the use of AIS. Novelty - The research suggests that suggestions for developing AIS in LPDs across Badung Regency or for further research in the field of AIS include: (1) dividing the LPDs into groups based on their business scale (either their amount of capital or the amount of assets owned); and (2) further exploring the impact of THK culture on the use of AIS; Type of Paper - Empirical Keywords: THK Culture, Perception of Use, Perception of Simplicity, AIS, User Satisfaction. JEL Classification: M40, Z12.

scholarly journals An Ethnographic Study of IS Investment Appraisal

2011 ◽  
pp. 300-318
Author(s):  
Debra Howcroft ◽  
Robert McDonald
Keyword(s):  
Information Systems ◽  
Financial Institution ◽  
Ethnographic Study ◽  
Social Aspects ◽  
International Financial Institution ◽  
Investment Appraisal ◽  
Research Site ◽  
Company Policy ◽  
Is Evaluation ◽  
Positivist Approach

Both academics and practitioners have invested considerably in the information systems evaluation arena, yet rewards remain elusive. The aim of this chapter is to provide rich insights into some particular political and social aspects of evaluation processes. An ethnographic study of a large international financial institution is used to compare the experience of observed practice with the rhetoric of company policy, and also to contrast these observations with the process of IS evaluation as portrayed within the literature. Our study shows that despite increasing acknowledgement within the IS evaluation literature of the limitations and flaws of the positivist approach, typified by quantitative, ‘objective’ assessments, this shift in focus towards understanding social and organisational issues has had little impact on organisational practice. In addition, our observations within the research site reveal that the veneer of rationality offered by formalised evaluation processes merely obscures issues of power and politics that are enmeshed within these processes.

Using a Systems Thinking Perspective to Construct and Apply an Evaluation Approach of Technology-Based Information Systems

2010 ◽  
pp. 294-309
Author(s):  
Hajer Kefi
Keyword(s):  
Information Systems ◽  
Theoretical Model ◽  
Data Warehouse ◽  
Systems Thinking ◽  
Financial Institution ◽  
Soft Systems Methodology ◽  
Systems Methodology ◽  
Problematic Situation ◽  
Soft Systems ◽  
Evaluation Approach

In this article, we use soft systems methodology and complexity modeling to build an evaluation approach of a data warehouse implemented in a leading European financial institution. This approach consists in building a theoretical model to be used as a purposeful observation lens, producing a clear picture of the problematic situation under study and aimed at providing knowledge to prescribe corrective actions.

Exploring information systems security implications posed by BYOD for a financial services firm

2021 ◽  
pp. 026638212110364
Author(s):  
Joel Chigada ◽  
Naailah Daniels
Keyword(s):  
Information Systems ◽  
Financial Services ◽  
Financial Institution ◽  
Virus Disease ◽  
Policy Formulation ◽  
Bring Your Own Device ◽  
Sensitive Information ◽  
Information Systems Security ◽  
Technology Infrastructure ◽  
Systems Security

This study explores information systems security implications posed by Bring Your Own Device concept in financial services firms. Thus, the findings and recommendations from this study will help financial services and other organisations to be cognisant of the importance of BYOD policy formulation. The use of BYOD has become prevalent in the workplace due to the increased dependence on the Internet and advancements in technologies. It is beneficial to the organisation in that employees buy, use and insure their own devices, thus, the organisation does not bear these costs. However, there is a huge cost to the company if the use and connection of BYODs to the company’s Information Technology infrastructure is not regulated and monitored. BYODs expose information and information systems assets to threat actors. Financial institutions handle very sensitive information, making them a target for data breach and the adoption of BYODs more hazardous. A qualitative research method was conducted with eight (8) purposefully selected participants working in the Risk, IT and Information Systems Security departments of the financial institution. Telephonic interviews were conducted in line with the national protocols of the global Corona Virus Disease-2019 (COVID-19) pandemic. The study revealed the absence of a BYOD policy and employees could use any number of personal devices without restrictions. Users were aware of information systems security policies and protocols because of the annual training and awareness programmes.

scholarly journals Understanding the Perspectives of Information Security Managers on Insider Threat

2020 ◽  
Author(s):  
Fongu Akipus Ngufor ◽  
David Cross
Keyword(s):  
Information Systems ◽  
Information Security ◽  
Insider Threat ◽  
It Security ◽  
Social Control Theory ◽  
Insider Threats ◽  
The Social ◽  
It Managers ◽  
Research Questions ◽  
Cyber Crimes

<p>Insider threat is one of the main issues faced by organizations as information systems become inherent to the success and competitiveness of businesses in contemporary environments. However, there is insufficient understanding of the phenomenon of insider threat by information security managers responsible for ensuring the availability, confidentiality, and integrity of data and information systems. Therefore, it is crucial to address issues related to insider threat. The focus of this phenomenological qualitative research was on the lived experiences of information security managers’ perceptions, understanding, and how they employ mechanisms to reduce cyber-crimes perpetrated in U.S. East Coast organizations. The research questions examined how information technology (IT) managers experienced and understood insider threats and how their experiences and understanding shaped their behavior to curb insider threat. The social control theory was useful for the purpose of explaining the reasons why individuals with legitimate access could decide to exploit vulnerabilities in the critical assets of businesses. Twelve participants, all IT security managers, selected through purposive sampling for semi-structured one-to-one interview, took part in the study. Findings from the study indicated that malicious insider threats pose a growing risk to organizations and inadvertent insider threats were more common but less damaging than malicious insider threats. Further, insider threats were associated with disgruntled employees who committed sabotage or theft to meet financial needs and revenge. Experience and understanding of insider threats influenced IT managers to advocate for the implementation of training to raise awareness of security policies to deter insider threats. Based on the findings, IT security managers should use technical and administrative approaches to prevent, detect, and monitor systems to control insider threats.</p>

scholarly journals Antecedents and Effects of Green IS Adoptions

2018 ◽  
Vol 20 (4) ◽  
pp. 32-52
Author(s):  
Stoney Brooks ◽  
Jonas Hedman ◽  
Stefan Henningsson ◽  
Saonee Sarker ◽  
Xuequn Wang
Keyword(s):  
Information Systems ◽  
Financial Institution ◽  
Organizational Factors ◽  
Organizational Level ◽  
Green Is ◽  
Intention To Adopt ◽  
Positive Experiences ◽  
Green Information Systems

This article develops an empirically grounded model of antecedents and effects of green information systems (IS) initiatives. The model is empirically based on an in-depth case of the Nordic financial institution. The authors' study examines the effect of several organizational factors, and characteristics of Green IS initiatives themselves on organizations' intention to adopt Green IS initiatives. Their study finds that employees' attitudes toward these initiatives affect their participation in the initiatives, as well as the success of Green IS initiatives. The adoption of the initiatives was seen to affect individual and organizational level outcomes, with positive experiences enabling employees to continue to use/support the initiatives, and organizations also often realizing improvements in practice.

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