INFORMATION SECURITY: A STUDY ON THE PERCEPTION OF ACCOUNTING INFORMATION USERS

Aim/Purpose: This paper examines the behavior of financial firm employees with regard to information security procedures instituted within their organization. Furthermore, the effect of information security awareness and its importance within a firm is explored. Background: The study focuses on employees’ attitude toward compliance with information security policies (ISP), combined with various norms and personal abilities. Methodology: A self-reported questionnaire was distributed among 202 employees of a large financial Corporation Contribution: As far as we know, this is the first paper to thoroughly explore employees’ awareness of information system procedures, among financial organizations in Israel, and also the first to develop operative recommendations for these organizations aimed at increasing ISP compliance behavior. The main contribution of this study is that it investigates compliance with information security practices among employees of a defined financial corporation operating under rigid regulatory governance, confidentiality and privacy of data, and stringent requirements for compliance with information security procedures. Findings: Our results indicate that employees’ attitudes, normative beliefs and personal capabilities to comply with firm’s ISP, have positive effects on the firm’s ISP compliance. Also, employees’ general awareness of IS, as well as awareness to ISP within the firm, positively affect employees’ ISP compliance. Recommendations for Practitioners: This study can help information security managers identify the motivating factors for employee behavior to maintain information security procedures, properly channel information security resources, and manage appropriate information security behavior. Recommendation for Researchers: Researchers can see that corporate rewards and sanctions have significant effects on employee security behavior, but other motivational factors also reinforce the ISP’s compliance behavior. Distinguishing between types of corporations and organizations is essential to understanding employee compliance with information security procedures. Impact on Society: This study offers another level of understanding of employee behavior with regard to information security in organizations and comprises a significant contribution to the growing knowledge in this area. The research results form an important basis for IS policymakers, culture designers, managers, and those directly responsible for IS in the organization. Future Research: Future work should sample employees from another type of corporation from other fields and should apply qualitative analysis to explore other aspects of behavioral patterns related to the subject matter.

In organizations, two types of communication can be distinguished, predetermining approaches to Information Security (IS): communication based on equality - "Network communication" (Networks from/in organizations) and "Hierarchical organizational communication". A primary task of IS in an organization is to protect sensitive data in both types of communication. The IS approach must be tailored and cover all options – a holistic approach. Existing IS management approaches can be divided into two large groups: Information security approaches in Network Communications and data security approaches in Hierarchical Organizational Communication. Approaches to managing IS in network communications include Firewalls, Intrusion Detection Systems (IDS), Intrusion Prevention Systems (IPS), Anti-Virus, Anti Malware, Endpoint Protection, Perimeter Security and Cyber-threat intelligence systems. IS management approaches in Hierarchical Communication include Data Classification and Data Leakage Prevention (DLP) systems. In the article are examined the areas of application of the different approaches to information security in an organization - External network, Network Perimeter, Internal network, Computer equipment, Applications and Data.

INTRODUCTION Today, in large part, information security is the implementation of controls and best practices suggested by consultants, standard governing bodies (i.e. National Institute of Standards & Technology) (NIST), International Organization for Standardization / International Electrotechnical Commission (ISO/IEC), etc.), the organization's information security department and, sometimes, the organization's employees. While the use of global standards of practice, top management and the information security department within the organization to guide information security planning and implementations may be useful, existing research consistently shows a positive relationship exists between user involvement in planning and the effectiveness of the information systems function within organizations (Gottschalk, 1999; Sambamurthy et al., 1994; Segars & Grover, 1998). A deliverable of the information security planning process is the organization's information security policies and procedures. Standard governing bodies (NIST, ISO/IEC) and researchers (Bidgoli, 2003; Garrison & Posey, 2006) stress the importance of creating information security policies and provide guidance on the different types of information security policies that an organization may need. This research attempts to examine the impact of end-user involvement and formalized information security policies on the effectiveness of the information security function within organizations. Specifically, this study focuses on two antecedent variables, collaborative exchange and formalization, and how it impacts the effective utilization of the information security strategies of deterrence, detection and recovery. Collaborative exchange is an assessment of the extent of collaboration between upper-level management, end users and the information security function. Formalization is an assessment of the extent of established formal information security policies within an organization. The purpose of this research is twofold. First, this research aims to examine the individual effects of formalization and collaborative exchange on the effectiveness of information security detection, deterrence, and recovery activities. Much of the effort expended in the management of information security is in developing and enforcing information security policies. By examining formalization separately, the impact of information security policy development on effective utilization of information security strategies can be assessed. The second aim of this research is to examine the impact of collaborative exchange and formalization in concert on the effectiveness of information security detection, deterrence, and recovery activities. Evaluating complementary effect of collaborative exchange and formalization on effective utilization of information security strategies provides evidence supporting the importance of establishing information security policies with input and effort from all major constituencies within the organization. This study makes several contributions to the literature and practice. First, this research provides insight into how management choices in regards to establishing formal communication channels and developing information security policies may impact the effectiveness of the information security function. Second, the presence of the dependent variable, effectiveness of detection, deterrence and recovery activities, gives academics and practitioners a success measure which can guide more effective decision making in the information security domain. The remainder of this manuscript is organized as follows. The next section discusses the literature supporting the constructs of interest in this study. The following two sections will present the methodological approach taken in this study and the results of data collection. The next section will present the efforts in data analysis. The last section will present a discussion of the important findings and limitations of this research. …

Information security policy (ISP) noncompliance continue to impede information security in organizations. This paper consolidates the strength of previous studies into an effective single solution. The paper, first, synthesizes the existing literature and groups relevant ISP compliance factors into user involvement, personality types, security awareness and training, behavioral factors, and information security culture. Secondly, a generic framework that guides the development of frameworks for ISP compliance in organizations was developed based on the literature review. The generic framework categorized elements required for developing an ISP compliance framework into structure, content and outcome elements. Thirdly, the generic framework was applied to develop a composite ISP compliance framework that proposes the establishment of ISP compliance as a culture in organizations. Finally, the results of the expert review assessment showed that the proposed composite ISP framework was suitable, structurally sound and fit for purpose.

Social engineering is one of the most common threats to the information security of commercial firms, government and other organisations. Various technical and administrative protection mechanisms can be applied to reduce the risks associated with social engineering. This paper proposes an approach to designing measures to improve information security culture based on employee training and behavioural monitoring. Employees in the financial and IT sectors were tested using the proposed framework. Training and subsequent series of coordinated test attacks were used to simulate the actual activities of the attackers and monitor the employees’ reactions to them. From the test results, it was concluded that the employees tested had a high level of awareness of the attackers' methods and were critical of the information they received. Vulnerable employees were identified who needed additional training and improved information security related skills. In this way, potential threats to user data were identified to be serious, and staff were shown to be more convinced that they must apply the rules and adhere to the organisation's information security policy in their day-to-day practices. Subsequent sharing of experiences and collective reflection, combined with the use of incentives, did have a noticeable impact on information security compliance intentions.

Organizations are expected to manage the overall information security posture through various information security evaluation methodologies. Current information security evaluation methodologies have limitations which are discussed. This paper utilizes benchmark variables to examine a stages-of-growth perspective of the information security function. Findings show correlation between six of the eight benchmark variables. The findings also show a positive relationship between the number of information security policies and more advanced stages of information security posture. The results shed light on the current state of information security in organizations.

Purpose The purpose of this paper is to examine factors and mechanism inducing end users' faithful appropriation of information security behavior through the information security system. This study is also trying to find out the role of Employees' adaptive activities like learning and feedback seeking behavior for the information security in organizations. Design/methodology/approach An empirical study was carried out with a sample of employees working in the financial service company. Employees(n = 268) completed a written questionnaire. Structural equation modeling was used to analyze the data. Findings Results indicated that employees' learning activities and feedback seeking behavior fully mediated the effect of major information security factors toward end users' faithfulness of appropriation of information security systems. In order to increase the level of employees information security behavior in accordance with security guideline, organizations should facilitate interactions that support the feedback seeking process between employees on information security awareness and behavior. Additionally, organizations may reinforce these behaviors by periodical training and adopting bounty hunter systems.

This paper is about the strategy for organizational information security. Strategy has been argued important however got little highlight comparing to other fields in information security, even from academia. We formed concept of information security strategy in organizations, developed classification framework for them, and identified important factors influencing their effective implementation in organizations. We believe that this is a new attempt to understand information security strategy and form a theoretical background in academia.

Public organizations lack adequate models and methods to efficiently support and manage processes related to information security and IT investments. The objective is to optimize the management of strategic projects planned to improve the information security of a public organization and make efficient use of its available resources. The deductive method and exploratory research were used to review and analyze the available information. A mathematical model resulted that optimizes two objectives: (1) minimizing the costs of the strategic projects to be executed, and (2) maximizing the percentage of improvement in the organization’s information security. According to the result of the simulation, a subset of planned strategic projects was obtained that allows improving the information security of a public organization from 84.64% to 92.20%, considering the budgetary limitations of the organization. It was concluded that the proposed model is efficient, practical and can be a support tool for the IT management of a public organization.

Information security awareness (ISA) is a vital component of information security in organizations. The purpose of this research is to descriptively review and classify the current body of knowledge on ISA. A sample of 59 peer-reviewed academic journal articles, which were published over the last decade from 2008 to 2018, were analyzed. Articles were classified using coding techniques from the grounded theory literature-review method. The results show that ISA research is evolving with behavioral research studies still being explored. Quantitative empirical research is the dominant methodology and the top three theories used are general deterrence theory, theory of planned behavior, and protection motivation theory. Future research could focus on qualitative approaches to provide greater depth of ISA understanding.

The purpose of this study was to investigate and analyze the assumptions and requirements for the implementation of Information Security Management System (ISMS). Methodology: To check assumptions security management system implementation is the population of Tabriz hospitals. Review the requirements and assumptions are based on the standard ISO / IEC 27001, ISO / IEC 27002 test target setting and ISO 27001 standard questionnaire containing 33 questions in 11 control is used. The data were analyzed using descriptive and inferential statistical method that factors in the implementation of information security management system was confirmed. As well as to identify factors contributing to the implementation of information security management system and factor analysis, structural equation model was used PLS smart software that based on its findings to impact and indirect aspects of implementation effectiveness of the system. Results: Using the software, smart-PLS and using structural equation modeling confirmatory factor analysis was performed to measure the test of convergent validity, divergent validity, reliability Security and reliability of observable variables and quality test and measurement model of the 101 comments experts, all the prerequisites and requirements, including information security policy, the organization of information security, asset management, human resources in terms of security, physical and environmental security, communications and operations management, access control, use, development and maintenance, incident management information security, business continuity management and compliance with laws in secure level at %99 is forecast in Tabriz hospitals are effective information security management system. Conclusion: According to prioritize the factors affecting information security management system, operating (after) the most monitors and agents (after) the supply and implementation of information security management system least affected are in Tabriz hospitals.

O presente artigo pretende levantar, na literatura de Ciência da Informação, informações acerca de como os aspectos humanos interferem nas práticas gerenciais de segurança da informação. Através de uma pesquisa quantitativa pretende-se obter informações sobre os perfis e ações comportamentais dos colaboradores de uma empresa na área da saúde e a inter-relação com falhas de segurança da informação. Na avaliação dos dados verifica-se que o elemento pessoas é uma variável crítica na gestão de segurança informacional nas organizações.

This paper investigates the significance of the alignment of leadership styles with information security in organizations. The focus is on the analysis of transactional and transformational leadership and their contribution to the implementation of security policies and practices. Transactional leadership, focused on setting clear goals and rewarding, provides structure and accountability, while transformational leadership, which inspires and encourages change, encourages engagement, adaptability and innovation. Through the integration of these leadership styles, organizations can build a holistic approach that supports a safety culture and effectively responds to dynamic safety challenges. It is critical that leaders recognize the importance of information security and adapt their leadership styles to support the integrity, confidentiality and availability of information, key components of a secure organization in the digital age.

PurposeThis paper proposes a new framework for optimizing investment decisions when deciding about information security remedies.Design/methodology/approachThe framework assumes that the organization is aware of a set of remedies that can be employed to address end‐effects that have been identified. The framework also assumes that the organization defines its information security policy by setting a minimum level of protection for each end‐effect. Given the two sets of costs, that of the end‐effect and the potential damage it can cause and that of the remedy and the required level of protection from each end‐effect, this framework can be used to identify the optimal set of remedies for a given budget that complies with the organization's information security policy. The framework is illustrated using a practical example concerning investment decision optimization in a financial organization.FindingsThe paper shows that exhausting the information security budget does not assure a higher level of security required by the organisation.Practical implicationsConcentrating on end‐effects and on the organizational requirements eases the process of remedy selection. The proposed methodology circumvents the common process of assuming probabilities of information security events.Originality/valueThis research proposes a practical and an easily implementable framework, enabling the information security manager to align the information security remedies and best practice methodological requirements with organizational budget constraints and business requirements while maintaining a required level of security.

The issue of creating an information security system is very relevant in the world today. One of the urgent tasks is to solve the issues of effective protection of information from both external and internal threats through the creation and implementation of information security management systems in automated systems of enterprises, which, among other things, requires the formalization of the task of protecting information for its subsequent implementation by software and other means. Now there are security analysis systems, for example, that examine the security elements settings of workstations and servers operating systems, analyze the network topology, look for unprotected network connections, examine the settings of firewalls. The disadvantage of these systems is that they are not suitable for monitoring large volumes of network traffic. The solution to this problem is the use of monitoring tools capable of analyzing large amounts of data in real time. Therefore, a significant place in the article is given to the review of developments based on artificial intelligence technologies, namely multi-agent systems, review of information security models, threat risk assessment in automated systems. The functional architecture of the information security management system based on a multi-agent system has been proposed to search in real time for information security optimal solutions through the selection of such coalitions of protection mechanisms agents that will allow to build the optimal protection of the automated system according to the selected criteria. The model with complete overlapping of threats has been substantiated and adopted as a basis, which allows to analyze the overall situation and choose strategically important decisions directly during the organization of information security. The essence of of multi-agent systems functioning that implement a decentralized control system based on the work of autonomous agents that can be implemented programmatically has been revealed. The role of threat agents, resource agents, agents of protection mechanisms and their functional purpose have been defined. The problem of searching a set of protection mechanisms agents coalition for the current state of the automated system as a problem of optimal search by the criterion of protection cost, taking into account the value of information, has been generalized. Due to the modularity of the multi-agent system, the further work will be aimed at detailing its components and perfection.