Business Commons^™

Investigating Information Security Policy Characteristics: Do Quality, Enforcement And Compliance Reduce Organizational Fraud?, Dennis T. Brown

KSU Proceedings on Cybersecurity Education, Research and Practice

Occupational fraud, the use of one’s occupation for personal enrichment through the deliberate misuse or misapplication of the organization’s resources or assets, is a growing concern for all organizations. While the typical organization loses at least 5% of annual revenues to fraud, current methods of detection and prevention are not fully adequate to reduce increasing occurrences. Although information systems are making life easier, they are increasingly being used to perpetrate fraudulent activities, and internal employee security threat is responsible for more information compromise than external threats.

The purpose of this research is to examine how information security policy quality and …