Digital Commons Network^™

Financial Fraud Risk Management And Corporate Governance, Raymond Lutui, Tau'aho 'Ahokovi

Australian Information Security Management Conference

Risk management is important so that risk is assessed, understood and appropriately managed. This is important both for conformance and performance. It is essential that strategic planning and management decisions are made appropriately in the context of the risk appetite of the corporation and its various stakeholders – especially its shareholders. If a company does not have a good understanding of risk, the likelihood of conformance and performance failure is high, this implies good internal and external corporate intelligence. Large global corporations have a significant impact on economies around the world. These entities are subject to intense competition and require …

The Proceedings Of 15th Australian Information Security Management Conference, 5-6 December, 2017, Edith Cowan University, Perth, Australia, Craig Valli (Ed.)

Australian Information Security Management Conference

Conference Foreword

The annual Security Congress, run by the Security Research Institute at Edith Cowan University, includes the Australian Information Security and Management Conference. Now in its fifteenth year, the conference remains popular for its diverse content and mixture of technical research and discussion papers. The area of information security and management continues to be varied, as is reflected by the wide variety of subject matter covered by the papers this year. The papers cover topics from vulnerabilities in “Internet of Things” protocols through to improvements in biometric identification algorithms and surveillance camera weaknesses. The conference has drawn interest and …

Threats To Information Protection - Industry And Academic Perspectives: An Annotated Bibliography, Michael E. Whitman, Herbert J. Mattord

Journal of Cybersecurity Education, Research and Practice

Threats to information assets have always been a concern to those responsible for making information useful and defending its value. The concepts of threat, threat agent, threat events and threat sources have evolved in recent years have very precise definitions. A summary of threat classification models used in academic research is provided along with a summary of recent industry threat assessment reports. Finally, the results from a recent study, 2015 SEC/CISE Threats to Information Protection Report Including a Current Snapshot of the State of the Industry, are given.

Paper Session Ii: Computer Forensics Field Triage Process Model, Marcus K. Rogers, James Goldman, Rick Mislan, Timothy Wedge, Steve Debrota

Annual ADFSL Conference on Digital Forensics, Security and Law

With the proliferation of digital based evidence, the need for the timely identification, analysis and interpretation of digital evidence is becoming more crucial. In many investigations critical information is required while at the scene or within a short period of time - measured in hours as opposed to days. The traditional cyber forensics approach of seizing a system(s)/media, transporting it to the lab, making a forensic image(s), and then searching the entire system for potential evidence, is no longer appropriate in some circumstances. In cases such as child abductions, pedophiles, missing or exploited persons, time is of the essence. In …

Designing A Data Warehouse For Cyber Crimes, Il-Yeol Song, John D. Maguire, Ki Jung Lee, Namyoun Choi, Xiaohua Hu, Peter Chen

Annual ADFSL Conference on Digital Forensics, Security and Law

One of the greatest challenges facing modern society is the rising tide of cyber crimes. These crimes, since they rarely fit the model of conventional crimes, are difficult to investigate, hard to analyze, and difficult to prosecute. Collecting data in a unified framework is a mandatory step that will assist the investigator in sorting through the mountains of data. In this paper, we explore designing a dimensional model for a data warehouse that can be used in analyzing cyber crime data. We also present some interesting queries and the types of cyber crime analyses that can be performed based on …

Towards A Model Of Senior Citizens’ Motivation To Pursue Cybersecurity Awareness Training: Lecture-Based Vs. Video-Cases Training, Carlene G. Blackwood-Brown

KSU Proceedings on Cybersecurity Education, Research and Practice

Cyber-attacks on Internet users, and in particular senior citizens, who have limited awareness of cybersecurity, have caused billions of dollars in losses annually. To mitigate the effects of cyber-attacks, several researchers have recommended that the cybersecurity awareness levels of Internet users be increased. Cybersecurity awareness training programs are most effective when they involve training that focus on making users more aware so that they can identify cyber-attacks as well as mitigate the effects of the cyber-attacks when they use the Internet. However, it is unclear about what motivates Internet users to pursue cybersecurity awareness training so that they can identify …

Improving Forensic Software Tool Performance In Detecting Fraud For Financial Statements, Brian Cusack, Tau’Aho Ahokov

Australian Digital Forensics Conference

The use of computer forensics is important for forensic accounting practice because most accounting information is in digital forms today. The access to evidence is increasingly more complex and in far greater volumes than in previous decades. The effective and efficient means of detecting fraud are required for the public to maintain their confidence in the reliability of accounting audit and the reputation of accounting firms. The software tools used by forensic accounting can be called into question. Many appear inadequate when faced with the complexity of fraud and there needs to be the development of automated and specialist problem-solving …

The Proceedings Of 14th Australian Digital Forensics Conference, 5-6 December 2016, Edith Cowan University, Perth, Australia, Craig Valli

Australian Digital Forensics Conference

Conference Foreword

This is the fifth year that the Australian Digital Forensics Conference has been held under the banner of the Security Research Institute, which is in part due to the success of the security conference program at ECU. As with previous years, the conference continues to see a quality papers with a number from local and international authors. 11 papers were submitted and following a double blind peer review process, 8 were accepted for final presentation and publication. Conferences such as these are simply not possible without willing volunteers who follow through with the commitment they have initially made, …

Design Of An Intrusion Detection System (Ids) And An Intrusion Prevention System (Ips) For The Eiu Cybersecurity Laboratory, Adekunle Adeyemo

Masters Theses

Cyber Security will always be a subject of discussion for a long time to come. Research has shown that there is massive growth of cyber-crime and the currently available number of Cyber Security experts to counter this is limited. Although there are multiple resources discussing Cyber Security, but access to training in practical applications is limited. As an institution, Eastern Illinois University (EIU) is set to start Masters of Science in Cyber Security in Fall 2017. Then the challenge is how EIU will expose students to the practical reality of Cyber Security where they can learn different detection, prevention and …

The Role Of Cryptography In Security For Electronic Commerce, Ann Murphy, David Murphy

The ITB Journal

Many businesses and consumers are wary of conducting business over the Internet due to a perceived lack of security. Electronic business is subject to a variety of threats such as unauthorised access, misappropriation, alteration and destruction of both data and systems. This paper explores the major security concerns of businesses and users and describes the cryptographic techniques used to reduce such risks.

An Overview Of Steganography For The Computer Forensics Examiner (Updated Version, February 2015), Gary C. Kessler

Publications

"Steganography is the art of covered or hidden writing. The purpose of steganography is covert communication-to hide the existence of a message from a third party. This paper is intended as a high-level technical introduction to steganography for those unfamiliar with the field. It is directed at forensic computer examiners who need a practical understanding of steganography without delving into the mathematics, although references are provided to some of the ongoing research for the person who needs or wants additional detail. Although this paper provides a historical context for steganography, the emphasis is on digital applications, focusing on hiding information …

Evaluating Single Sign On Security Failure In Cloud Services, Brian Cusack, Eghbal Zadeh

Australian Information Security Management Conference

The business use of cloud computing services is motivated by the ease of use and the potential financial cost reductions. Service failure may occur when the service provider does not protect information or when the use of the services becomes overly complex and difficult. The benefits also bring optimisation challenges for the information owners who must assess the service security risk and the degree to which new human behaviours are required. In this research we look at the risk of identity theft when ease of service access is provided through a Single Sign On (SSO) authorisation and ask: What are …

Multi-Stakeholder Case Prioritization In Digital Investigations, Joshua I. James

Journal of Digital Forensics, Security and Law

This work examines the problem of case prioritization in digital investigations for better utilization of limited criminal investigation resources. Current methods of case prioritization, as well as observed prioritization methods used in digital forensic investigation laboratories are examined. After, a multi-stakeholder approach to case prioritization is given that may help reduce reputational risk to digital forensic laboratories while improving resource allocation. A survey is given that shows differing opinions of investigation priority between Law Enforcement and the public that is used in the development of a prioritization model. Finally, an example case is given to demonstrate the practicality of the …

Automating Vendor Fraud Detection In Enterprise Systems, Kishore Singh, Peter Best, Joseph Mula

Journal of Digital Forensics, Security and Law

Fraud is a multi-billion dollar industry that continues to grow annually. Many organizations are poorly prepared to prevent and detect fraud. Fraud detection strategies are intended to quickly and efficiently identify fraudulent activities that circumvent preventative measures. In this paper, we adopt a DesignScience methodological framework to develop a model for detection of vendor fraud based on analysis of patterns or signatures identified in enterprise system audit trails. The concept is demonstrated by developing prototype software. Verification of the prototype is achieved by performing a series of experiments. Validation is achieved by independent reviews from auditing practitioners. Key findings of …

An Information Security Awareness Capability Model (Isacm), Robert Poepjes, Michael Lane

Australian Information Security Management Conference

A lack of information security awareness within some parts of society as well as some organisations continues to exist today. Whilst we have emerged from the threats of late 1990s of viruses such as Code Red and Melissa, through to the phishing emails of the mid 2000’s and the financial damage some such as the Nigerian scam caused, we continue to react poorly to new threats such as demanding money via SMS with a promise of death to those who won’t pay. So is this lack of awareness translating into problems within the workforce? There is often a lack of …

Process Flow Features As A Host-Based Event Knowledge Representation, Benhur E. Pacer

Theses and Dissertations

The detection of malware is of great importance but even non-malicious software can be used for malicious purposes. Monitoring processes and their associated information can characterize normal behavior and help identify malicious processes or malicious use of normal process by measuring deviations from the learned baseline. This exploratory research describes a novel host feature generation process that calculates statistics of an executing process during a window of time called a process flow. Process flows are calculated from key process data structures extracted from computer memory using virtual machine introspection. Each flow cluster generated using k-means of the flow features represents …

On The Development Of A Digital Forensics Curriculum, Manghui Tu, Dianxiang Xu, Samsuddin Wira, Cristian Balan, Kyle Cronin

Journal of Digital Forensics, Security and Law

Computer Crime and computer related incidents continue their prevalence and frequency, resulting in losses approaching billions of dollars. To fight against these crimes and frauds, it is urgent to develop digital forensics education programs to train a suitable workforce that can effectively investigate computer crimes and incidents. There is presently no standard to guide the design of digital forensics curriculum for an academic program. In this research, previous work on digital forensics curriculum design and existing education programs are thoroughly investigated. Both digital forensics educators and practitioners were surveyed and results were analyzed to determine the industry and law enforcement …

Developing A Forensic Continuous Audit Model, Grover S. Kearns, Katherine J. Barker, Stephen P. Danese

Journal of Digital Forensics, Security and Law

Despite increased attention to internal controls and risk assessment, traditional audit approaches do not seem to be highly effective in uncovering the majority of frauds. Less than 20 percent of all occupational frauds are uncovered by auditors. Forensic accounting has recognized the need for automated approaches to fraud analysis yet research has not examined the benefits of forensic continuous auditing as a method to detect and deter corporate fraud. The purpose of this paper is to show how such an approach is possible. A model is presented that supports the acceptance of forensic continuous auditing by auditors and management as …

An Analytical Study Of It Security Governance And Its Adoption On Australian Organisations, Tanveer A. Zia

Australian Information Security Management Conference

Contemporary organisations are at infancy stages of adopting IT governance processes in Australia. Organisations who have adopted these processes underestimate the security processes within the governance framework. If the security processes are designed, they are often flawed with operational level implementation. This study investigates IT security governance broadly and in Australian organisations specifically. The objective of this study is to bring the local organisations in alignment with international standards and frameworks in terms of integration of information security, IT audits, risks and control measures. A survey of selected organisations is completed and results are presented in this paper identifying the …

Masthead

Journal of Digital Forensics, Security and Law

No abstract provided.

Front Matter

Journal of Digital Forensics, Security and Law

No abstract provided.

Defining A Forensic Audit, G. S. Smith, D. L. Crumbley

Journal of Digital Forensics, Security and Law

Disclosures about new financial frauds and scandals are continually appearing in the press. As a consequence, the accounting profession's traditional methods of monitoring corporate financial activities are under intense scrutiny. At the same time, there is recognition that principles-based GAAP from the International Accounting Standards Board will become the recognized standard in the U.S. The authors argue that these two factors will change the practices used to fight corporate malfeasance as investigators adapt the techniques of accounting into a forensic audit engagement model.

Self-Reported Cyber Crime: An Analysis On The Effects Of Anonymity And Pre-Employment Integrity, Ibrahim Baggili, Marcus Rogers

Electrical & Computer Engineering and Computer Science Faculty Publications

A key issue facing today’s society is the increase in cyber crimes. Cyber crimes pose threats to nations, organizations and individuals across the globe. Much of the research in cyber crime has risen from computer science-centric programs, and little experimental research has been performed on the psychology of cyber crime. This has caused a knowledge gap in the study of cyber crime. To this end, this research focuses on understanding psychological concepts related to cyber crime. Through an experimental design, participants were randomly assigned to three groups with varying degrees of anonymity. After each treatment, participants were asked to self-report …

Continuous Fraud Detection In Enterprise Systems Through Audit Trail Analysis, Peter J. Best, Pall Rikhardsson, Mark Toleman

Journal of Digital Forensics, Security and Law

Enterprise systems, real time recording and real time reporting pose new and significant challenges to the accounting and auditing professions. This includes developing methods and tools for continuous assurance and fraud detection. In this paper we propose a methodology for continuous fraud detection that exploits security audit logs, changes in master records and accounting audit trails in enterprise systems. The steps in this process are: (1) threat monitoringsurveillance of security audit logs for ‘red flags’, (2) automated extraction and analysis of data from audit trails, and (3) using forensic investigation techniques to determine whether a fraud has actually occurred. We …

Visualisation Of Critical Infrastructure Failure, W D. Wilde, M J. Warren

Australian Information Warfare and Security Conference

The paper explores the complexity of critical infrastructure and critical infrastructure failure (CIF), real life examples are used to discuss the complexity involved. The paper then discusses what Visualisation is and how Visualisation can be applied to a security situation, in particular critical infrastructure. The paper concludes by discussing the future direction of the research.

Data Mining Techniques For Fraud Detection, Rekha Bhowmik

Annual ADFSL Conference on Digital Forensics, Security and Law

The paper presents application of data mining techniques to fraud analysis. We present some classification and prediction data mining techniques which we consider important to handle fraud detection. There exist a number of data mining algorithms and we present statistics-based algorithm, decision tree-based algorithm and rule-based algorithm. We present Bayesian classification model to detect fraud in automobile insurance. Naïve Bayesian visualization is selected to analyze and interpret the classifier predictions. We illustrate how ROC curves can be deployed for model assessment in order to provide a more intuitive analysis of the models.

Keywords: Data Mining, Decision Tree, Bayesian Network, ROC …

Comparing Information Assurance Awareness Training For End-Users: A Content Analysis Examination Of Air Force And Defense Information Systems Agency User Training Modules, John W. Frugé

Theses and Dissertations

Today, the threats to information security and assurance are great. While there are many avenues for IT professionals to safeguard against these threats, many times these defenses prove useless against typical system users. Mandated by laws and regulations, all government agencies and most private companies have established information assurance (IA) awareness programs, most of which include user training. Much has been given in the existing literature to laying out the guidance for the roles and responsibilities of IT professionals and higher level managers, but less is specified for "everyday" users of information systems. This thesis attempts to determine the content …

Dealing With The Malicious Insider, Andy Jones, Carl Colwill

Australian Information Security Management Conference

This paper looks at a number of issues relating to the malicious insider and the nature of motivation, loyalty and the type of attacks that occur. The paper also examines the changing environmental, social, cultural and business issues that have resulted in an increased exposure to the insider threat. The paper then discusses a range of measures that can be taken to reduce both the likelihood of an attack and the impact that such an attack may have. These measures should be driven by focused and effective risk management processes.

Data Mining Techniques In Fraud Detection, Rekha Bhowmik

Journal of Digital Forensics, Security and Law

The paper presents application of data mining techniques to fraud analysis. We present some classification and prediction data mining techniques which we consider important to handle fraud detection. There exist a number of data mining algorithms and we present statistics-based algorithm, decision treebased algorithm and rule-based algorithm. We present Bayesian classification model to detect fraud in automobile insurance. Naïve Bayesian visualization is selected to analyze and interpret the classifier predictions. We illustrate how ROC curves can be deployed for model assessment in order to provide a more intuitive analysis of the models.

The Phantasm Of Atm Withdrawal, Nattakant Utakrit

Australian Information Security Management Conference

Despite the stringent legislation and increased enforcement aimed at combating financial crime, fraud using cash machines remains a public concern. The problem of ATM fraud is happening on a global scale and the ramifications have been felt in Australia. This paper highlights the stratagems of financial crime, in particular of ATM fraud. The abuse of ATMs with intelligent methods used by perpetrators will be discussed. At the same time, the paper will present some global cases of ATM fraud. Finally this paper will illustrate countermeasures and security methods, such as biometrics and premises protections of banks, financial institutions and customers, …