相关论文: The Information Content of Sarbanes-Oxley in Predi…

Spreadsheets provide many of the key links between information systems, closing the gap between business needs and the capability of central systems. Recent regulations have brought these vulnerable parts of information supply chains into…

This paper maintains that archiving has been overlooked as a key spreadsheet internal control. The case of failed Jamaican commercial banks demonstrates how poor archiving can lead to weaknesses in spreadsheet control that contribute to…

Past studies show that only a small percent of organizations implement and enforce formal rules or informal guidelines for the designing, testing, documenting, using, modifying, sharing and archiving of spreadsheet models. Due to lack of…

The use of uncontrolled financial spreadsheets can expose organizations to unacceptable business and compliance risks, including errors in the financial reporting process, spreadsheet misuse and fraud, or even significant operational…

The Sarbanes-Oxley Act of 2002 has finally forced corporations to examine the validity of their spreadsheets. They are beginning to understand the spreadsheet error literature, including what it tells them about the need for comprehensive…

The Software Bill of Materials (SBOM) is a critical tool for securing the software supply chain (SSC), but its practical utility is undermined by inaccuracies in both its generation and its application in vulnerability scanning. This paper…

Side-channel attacks that leak sensitive information through a computing device's interaction with its physical environment have proven to be a severe threat to devices' security, particularly when adversaries have unfettered physical…

There is no denying that spreadsheets have become critical for all operational processes including financial reporting, budgeting, forecasting, and analysis. Microsoft Excel has essentially become a scratch pad and a data browser that can…

We inspected 45 actively deployed Operational Technology (OT) product families from ten major vendors and found that every system suffers from at least one trivial vulnerability. We reported a total of 53 weaknesses, stemming from insecure…

Identifying security issues early is encouraged to reduce the latent negative impacts on software systems. Code review is a widely-used method that allows developers to manually inspect modified code, catching security issues during a…

Previous studies show that information security breaches and privacy violations are important issues for organisations and people. It is acknowledged that decreasing the risk in this domain requires consideration of the technological…

Due to the ever-increasing security breaches, practitioners are motivated to produce more secure software. In the United States, the White House Office released a memorandum on Executive Order (EO) 14028 that mandates organizations provide…

Many Security Operations Centers (SOCs) today still heavily rely on signature-based Network Intrusion Detection Systems (NIDS) such as Suricata. The specificity of intrusion detection rules and the coverage provided by rulesets are common…

This research shows the analysis of multiple factors that inhibit the implementation of an Information Security Management System (ISMS). The research data were collected from 143 respondents from two universities in northeastern Mexico, in…

The increase reliance on information systems has created unprecedented challenges for organizations to protect their critical information from different security threats that have direct consequences on the corporate liability, loss of…

Side-channel attacks are a security exploit that take advantage of information leakage. They use measurement and analysis of physical parameters to reverse engineer and extract secrets from a system. Power analysis attacks in particular,…

This study critically examines the methodological rigor in credit card fraud detection research, revealing how fundamental evaluation flaws can overshadow algorithmic sophistication. Through deliberate experimentation with improper…

Software Bills of Material (SBOMs) have emerged as an important technology for vulnerability management amid rising supply-chain attacks. They represent component relationships within a software product and support software composition…

In his keynote speech at CHES 2004, Kocher advocated that side-channel attacks were an illustration that formal cryptography was not as secure as it was believed because some assumptions (e.g., no auxiliary information is available during…

As more attention is paid to security in the context of control systems and as attacks occur to real control systems throughout the world, it has become clear that some of the most nefarious attacks are those that evade detection. The term…