The purpose of this study is to investigate the application of forensic accounting techniques in relation to fraud risk mitigation. This study employed an explanatory research design and a qualitative approach accompanied with a purposive sampling method. A primary data source was devised with a...

Purpose: The purpose of this paper is to review the effect of cybercrime in the banking sector. Design/methodology/approach: This study uses a survey of literature and the balanced scorecard (BSC) to analyse the effect of cybercrime on the banking sector. Findings: The literature reviewed...

Purpose: The purpose of this study is to use a decision support model based on the Analytical Hierarchy Process (AHP) and Pareto analysis (PA) for ranking the impact of different kinds of cybercrime in organisations in the financial sector to support decisions on cybercrime mitigation....

Purpose This study aims to investigate the feasibility of employing a multi-objectives integer-programming model for effective allocation of resources for cyberfraud mitigation. The formulated objectives are the minimisation of the total allocation cost of the anti-fraud capacities and the...

Purpose The purpose of this study is to examine the level of effectiveness of the anti-fraud technologies employed by the South African banking industry for cyberfraud mitigation. Design/methodology/approach This research employed a qualitative research design involving a purposive sampling...

Purpose The purpose of this study is to assess the impact of cyberfraud in the South African banks with the aim to provide recommendations to effectively mitigate it. Design/methodology/approach The study uses a qualitative approach involving the use of structured questionnaires. The...

The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research design involving the use of simulated data to mirror the...

The purpose of this study is to investigate the integration of forensic accounting and big data technology frameworks in relation to the mitigation of internal fraud risk in the banking industry. This study employed an explanatory research design involving the use of simulated data to mirror the...

Purpose The purpose of this study is to analyse cyberfraud in the South African banking industry using a multiple regression approach and develop a predictive model for the estimation and prediction of financial losses due to cyberfraud. Design/methodology/approach To mitigate the occurrence of...