Purpose – This is a theme editorial written exclusively by the guest editor for this special issue. This opinion piece demonstrates the impact of technology convergence on the internal control mechanism of an enterprise. It is important for an auditor to be aware of the security hazards faced...

Purpose – The objective of this paper is to investigate the perceived threats of computerized accounting information systems (CAIS) in Saudi organizations. Design/methodology/approach – An empirical survey using a self‐administered questionnaire has been carried out to achieve this...

Purpose – This paper leverages the concept of business information intensity (BII) with the aim of developing a model to assess control deficiency risk (CDR) in organizations. BII measures the extent of use of IT by an organization in its products and value chain. Design/methodology/approach...

Reviews 149 business‐to‐consumer (B2C) Web sites in nine countries and across five industries. One wanted to identify patterns that would allow one to draw conclusions about why companies chose to display data privacy policies on their Web sites. Presents an overview of the impact of...

Security of data and information has always been a concern for business organizations. With recent trends towards down-sizing and the implementation of Local Area Networks, the necessity for the development of carefully formulated policies and procedures for data security has taken on a new...

In recent years, the level of detail in confidential data made available to social scientists has increased dramatically. Much of this has been due to the growth in secure data access facilities, which allow access to the most detailed data under strictly controlled conditions. One element of...

Purpose – One of the key components to fraud prevention is strong internal controls. However, the greatest threat to an organization's information security is the manipulation of employees who are too often the victims of ploys and techniques used by slick con men known as social engineers....

Security of data and information has always been a concern for business organizations. With recent trends towards down-sizing and the implementation of Local Area Networks, the necessity for the development of carefully formulated policies and procedures for data security has taken on a new...

This paper concerns organization of the local cloud computing environment at the Wroclaw University of Economics, developed in the framework of the LOGICAL research project. In particular the architecture of the environment, the implementation of main components of the environment are described...