Related papers: Protecting Spreadsheets Against Fraud
Current prescriptions for spreadsheet style specify modular separation of data, calcu1ation and output, based on the notion that writing a spreadsheet is like writing a computer program. Instead of a computer programming style, this article…
From dirty data to intentional deception, there are many threats to the validity of data-driven decisions. Making use of data, especially new or unfamiliar data, therefore requires a degree of trust or verification. How is this trust…
Firewalls have long been in use to protect local networks from threats of the larger Internet. Although firewalls are effective in preventing attacks initiated from outside, they are vulnerable to insider threats, e.g., malicious insiders…
The literature on fraud analytics and fraud detection has seen a substantial increase in output in the past decade. This has led to a wide range of research topics and overall little organization of the many aspects of fraud analytical…
Secure software engineering is a fundamental activity in modern software development. However, while the field of security research has been advancing quite fast, in practice, there is still a vast knowledge gap between the security experts…
Software has become an integral part of everyday life. Everyday, millions of people perform transaction through internet, ATM, mobile phone, they send email and Egreetings, and use word processing and spreadsheet for various purpose. People…
In this research paper, our intent is to outline different types of malware, their means of operation, and how they are detected in order to protect yourself against such attacks. Varied permission, and limited technical resources mean that…
Auditing fairness of decision-makers is now in high demand. To respond to this social demand, several fairness auditing tools have been developed. The focus of this study is to raise an awareness of the risk of malicious decision-makers who…
To counter software reverse engineering or tampering, software obfuscation tools can be used. However, such tools to a large degree hard-code how the obfuscations are deployed. They hence lack resilience and stealth in the face of many…
Spreadsheets are widely used, and studies have shown that most end-user spreadsheets contain nontrivial errors. To improve end-users productivity, recent research proposes the use of a model-driven engineering approach to spreadsheets. In…
As more business activities are being automated and an increasing number of computers are being used to store vital and sensitive information the need for secure computer systems becomes more apparent. These systems can be achieved only…
Man-at-the-end (MATE) attackers have full control over the system on which the attacked software runs, and try to break the confidentiality or integrity of assets embedded in the software. Both companies and malware authors want to prevent…
Each year, thousands of software vulnerabilities are discovered and reported to the public. Unpatched known vulnerabilities are a significant security risk. It is imperative that software vendors quickly provide patches once vulnerabilities…
The purpose of this paper is to revisit the Panko-Halverson taxonomy of spreadsheet errors and suggest revisions. There are several reasons for doing so: First, the taxonomy has been widely used. Therefore, it should have scrutiny; Second,…
To produce important investment decisions, investors require financial records and economic information. However, most companies manipulate investors and financial institutions by inflating their financial statements. Fraudulent Financial…
Data security, which is concerned with the prevention of unauthorized access to computers, databases, and websites, helps protect digital privacy and ensure data integrity. It is extremely difficult, however, to make security watertight,…
Security holds an important role in a software. Most people are not aware of the significance of security in software system and tend to assume that they will be fine without security in their software systems. However, the lack of security…
Information systems and data are necessary resources for several companies and individuals; but they likewise encounter numerous risks and dangers that can threaten their protection and value. Information security and information assurance…
We developed an internet-based questionnaire on spreadsheet use that we administered to a large number of users in several companies and organizations to document how spreadsheets are currently being developed and used in business. In this…
We briefly review the well-known risks, weaknesses and limitations of spreadsheets and then introduce some more. We review and slightly extend our previous work on the importance and criticality of spreadsheets in the City of London,…