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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


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    題名: Safeguard Gaps and their Managerial Issues
    作者: Tsaih, Rua-Huan;Lin, Wan-Ying;Chen, Ada
    蔡瑞煌;林宛瑩
    貢獻者: 會計系
    關鍵詞: Data security;Business enterprise;Information exchange
    日期: 2008
    上傳時間: 2014-03-06 17:06:36 (UTC+8)
    摘要: 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.
    關聯: Industrial Management and Data Systems, 108(5), 669-676
    資料來源: http://dx.doi.org/10.1108/02635570810876787
    資料類型: article
    DOI 連結: http://dx.doi.org/10.1108/02635570810876787
    DOI: 10.1108/02635570810876787
    顯示於類別:[會計學系] 期刊論文

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