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政大機構典藏 > 商學院 > 會計學系 > 期刊論文 > Item 140.119/64494

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/64494

Title:	Safeguard Gaps and their Managerial Issues
Authors:	Tsaih, Rua-Huan;Lin, Wan-Ying;Chen, Ada 蔡瑞煌;林宛瑩
Contributors:	會計系
Keywords:	Data security;Business enterprise;Information exchange
Date:	2008
Issue Date:	2014-03-06 17:06:36 (UTC+8)
Abstract:	Purpose – Targeting the information security issue related to a bank loan process, this study aims to explore an approach that is user-friendly to non-information technology managers to be actively participative in the process of investigating the underlying information-processing infrastructure. Design/methodology/approach – A case study approach is used to analyze the safeguard gaps between the physical information assets (IAs) of a business process and their digital counterparts. Findings – This study shows the existence of safeguard gaps between the physical IAs of a business process and their digital counterparts, explores a way of investigating such gaps, and provides (detection- and prevention-oriented) managerial proposals to cope with the safeguard gap issue. Originality/value – The existence of safeguard gaps releases (warning) signal to executives and executives should consult managers on how to manage these safeguard gaps. There are two types of managerial proposals to cope with the safeguard gap issue. The detection-oriented proposals aim at ensuring early detection and interception of security breaches;, e.g. setting up a cross-audit function to discover the security breaches. The prevention-oriented proposals aim at alleviating the safeguard gaps;, e.g. re-designing the processes of operation management and the associated risk management.
Relation:	Industrial Management and Data Systems, 108(5), 669-676
Source URI:	http://dx.doi.org/10.1108/02635570810876787
Data Type:	article
DOI 連結:	http://dx.doi.org/10.1108/02635570810876787
DOI:	10.1108/02635570810876787
Appears in Collections:	[會計學系] 期刊論文

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