In this paper, the authors examine how different types of fraud in most Information Technology (IT) environments affect an audit risk model from 2001 through 2008. Variations in IT fraud are questionable for determining the audit risks that affect audit quality and report. The data sources in this study came from the Computer Crime and Security Survey report (CSI) 2008. By relating different IT...

the paper discusses the use of modern information technologies, and in particular geographic information systems (gis), in the management and control of major accident risk. for this purpose, the regulatory framework of the recent “seveso ii” directive is briefly described. the referencing in space of the phenomena may be defined in terms of a geometrically exact or a relative location. the for...

Risk assessment is a fundamental decisionmaking process in the development of information security, resulting in the selection of appropriate safeguards for an information system. It is a two-stage process. In the first stage, a risk analysis process defines the scope of the risk assessment, identifies information resources (assets), and determines and prioritizes risks to the assets. In the se...

Information security risk assessments (ISRAs) are of great importance for organisations. Current ISRA methods identify an organisation’s security risks and provide a measured, analysed security risk profile of critical information assets in order to build plans to treat risk. However, despite prevalent use in organisations today, current methods adopt a limited view of information assets during...

most organizations need to information systems to survive and thrive. therefore, they should seriously protect their information assets. creating structured and justifiable exchanges between cost, security and mission control systems security risks is essential. this is important in the planning and development of such systems. initial appropriate decisions can reduce costs and increase ease of...