• Asia pacific journal of information systems
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• v.5 no.2
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• pp.79-100
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• 1995

Internal Control(IC) comprises the plan of organization and all of the coordinating methods and measures adopted in a business to safeguard its assets, check the accuracy and reliability of its accounting data, promote operational efficiency and encourage adherence to the prescribed managerial policies. If an organization's IC is not adequate, Accounting Information System (AIS) will be vulnerable to accomplish the organizations successes. Therefore, an effective and efficient IC is essential to its successes. The purpose of this study is to analyze the impact of EDP IC on the perceived usefulness of AIS. Do the general controls indirectively affect to the usefulness of AIS through th application controls? To solve these problems, a research model and a set of hypotheses were established and empirically tested. 60 financial institutions (banks, insurance companies, security companies) agreed to participate in the study. Data were gathered through structured interviews with 60 information systems managers and 537 users of accounting information of each company. Survey forms were designed and collected from financial institutions in Seoul. Information systems' managers of financial institutions responded to questionnaire(1) which consists of a series of 70 questions related to practice and perceived importance. Questionnaire (2) was received from 537 users, who responded to series of 17 questions related to the perceived usefulness. The results of analysis are summarized below. Effects of general controls are more direct on AIS's usefulness than those of application controls. Whereas, indirect effects of application controls are geater than those of general controls. Therefore, the greater the effects of application controls on general controls, the higher the perceived usefulness of AIS. In conclusion, this study supports that the perceived usefulness of AIS is affected by IC which are composed of general controls and application controls. The results of this study has significant implication to financial institution as computer fraud potential increases. Because of global competitions, financial institutions should restructure to IC and AIS in order to take advantage of the technological progress in Information System.

• Journal of the Korea Society of Computer and Information
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• v.28 no.8
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• pp.21-30
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• 2023

The study proposes a model that utilizes Python-based deep learning text classification techniques to detect the legality of illegal financial advertising posts on the internet. These posts aim to promote unlawful financial activities, including the trading of bank accounts, credit card fraud, cashing out through mobile payments, and the sale of personal credit information. Despite the efforts of financial regulatory authorities, the prevalence of illegal financial activities persists. By applying this proposed model, the intention is to aid in identifying and detecting illicit content in internet-based illegal financial advertisining, thus contributing to the ongoing efforts to combat such activities. The study utilizes convolutional neural networks(CNN) and recurrent neural networks(RNN, LSTM, GRU), which are commonly used text classification techniques. The raw data for the model is based on manually confirmed regulatory judgments. By adjusting the hyperparameters of the Korean natural language processing and deep learning models, the study has achieved an optimized model with the best performance. This research holds significant meaning as it presents a deep learning model for discerning internet illegal financial advertising, which has not been previously explored. Additionally, with an accuracy range of 91.3% to 93.4% in a deep learning model, there is a hopeful anticipation for the practical application of this model in the task of detecting illicit financial advertisements, ultimately contributing to the eradication of such unlawful financial advertisements.

• Convergence Security Journal
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• v.10 no.3
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• pp.61-68
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• 2010

Recently a malware is increasing for leaking personal data, credit information, financial information, etc. The secondary damage is also rapidly increasing such as the illegal use of stolen name, financial fraud, etc. But when a system is infected by a malware of leaking information, the existing malware evidence collection tools do not provide evidences conveniently or sometimes cannot provide necessary evidences. So security officials have much difficulty in responding to malwares. This paper analyzes the current status and problems of the existing malware evidence collection tools and suggests new ways to improve those problems.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.3
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• pp.807-819
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• 2021

This study aims to determine the availability of forensic accounting application factors sought by auditors' representatives of Jordanian Certified Public Accounting and auditors working in the Audit Bureau. The study identifies as well the role of these application factors in enhancing the efficiency of auditors due to the increased responsibility on them in the face of various fraud cases on the one hand, and their appearance in the courts as financial experts supporting the judiciary to adjudicate financial cases on the other hand. To achieve the objectives of the study, the researchers used the descriptive analytical method because of its suitability for the nature of the research. The population of the study consisted of 433 Jordanian certified public accountants and 520 auditors working in the Audit Bureau, from which a sample of 426 was constructed. A questionnaire was developed to collect data and the Statistical Package for Social Sciences was utilized to analyze data and test hypotheses. The study found that there is a statistical difference between the responses of the two samples of the study, and it concluded a set of recommendations, which are hoped to help legislators in strengthening and developing the forensic accounting profession in Jordan.

• KSII Transactions on Internet and Information Systems (TIIS)
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• v.14 no.1
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• pp.221-239
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• 2020

In this paper, a visualization digital forensics tool, called JumpList Analyzer, is implemented. The tool can analyze the complicated Jump Lists files, and then the results are demonstrated by visualization. To compare the proposed tool with the other Jump Lists tools, the proposed tool is the only one can display the analyzed results by visualization. The visualization will help the investigators more easily to find the evidence than the other tools showing the analyzed results by texts only. In the experiment, the proposed JumpList Analyzer is demonstrated its convenience at identifying artifacts for doing digital forensics in a financial fraud case. In addition, the proposed tool can also be used to reveal the computer user's behavior or background.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.16 no.12
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• pp.8908-8914
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• 2015

The Internet continues to grow and develop, but there are going to generate a variety of Internet attacks that exploit it. In the initial Internet environment, the attackers maliciously exploited Internet environments for ostentations and hobbies. but these days many malicious attempts purpose the financial gain so systematic and sophisticated attacks that are associated with various crimes are occurred. The structures, such as viruses and worms were present in the form of one source multi-target before. but recently, APT(Advanced Persistent Threat, intelligent continuous attacks) in the form of multi-source single target is dealing massive damage. The performance evaluation analyzed whether to generate audit data and detect integrity infringement, and false positives for normal traffic, process detecting and blocking functions, and Agent policy capabilities with respect to the application availability.

• Korean Journal of Forensic Psychology
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• v.12 no.2
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• pp.199-221
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• 2021

The purpose of this study is to examine some factors affecting the decision-making process of white-collar crime. In a between-subject experiment, 102 adult white-collar workers were randomly assigned to a financial pressure condition or tit for tat strategy condition. Participants went through a decision-making process in a modified iterated prisoner's dilemma for a white-collar crime scenario to earn points. The obtained score indicated the risk of committing a crime. The lower the score, the higher was the risk of participating in a crime. The results showed that participants who received only tit for tat strategy information without financial pressure instructions showed the lowest risk of participating in a crime, and those who received only financial pressure without the strategic information had the highest risk of participating in a crime. In addition, those who received the financial pressure instructions were more likely to participate in a crime than those who did not receive financial pressure instructions regardless of the provision of strategic information. The results of this study propose the need for measures to legally relieve financial pressure, the need for education on white-collar crimes for office workers, and the need for a decision-making structure within the enterprise that is not dogmatic but cooperative and mutually verifiable.

• Journal of the Korea Institute of Information Security & Cryptology
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• v.30 no.4
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• pp.631-646
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• 2020

The government is pursuing a policy to remove plug-ins for public and private websites to create a convenient Internet environment for users. In general, financial institution websites that provide financial services, such as banks and credit card companies, operate fraud detection system(FDS) to enhance the stability of electronic financial transactions. At this time, the installation software is used to collect and analyze the user's information. Therefore, there is a need for an alternative technology and policy that can collect user's information without installing software according to the no-plug-in policy. This paper introduces the device fingerprinting that can be used in the standard web environment and suggests a guideline to select from various techniques. We also propose a user authentication model using device fingerprints based on machine learning. In addition, we actually collected device fingerprints from Chrome and Explorer users to create a machine learning algorithm based Multi-class authentication model. As a result, the Chrome-based Authentication model showed about 85%~89% perfotmance, the Explorer-based Authentication model showed about 93%~97% performance.

• Journal of Information Processing Systems
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• v.8 no.3
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• pp.495-520
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• 2012

A secure Electronic Payment System (EPS) is essential for the booming online shopping market. A successful EPS supports the transfer of electronic money and sensitive information with security, accuracy, and integrity between the seller and buyer over the Internet. SET, CyberCash, Paypal, and iKP are the most popular Credit Card-Based EPSs (CCBEPSs). Some CCBEPSs only use SSL to provide a secure communication channel. Hence, they only prevent "Man in the Middle" fraud but do not protect the sensitive cardholder information such as the credit card number from being passed onto the merchant, who may be unscrupulous. Other CCBEPSs use complex mechanisms such as cryptography, certificate authorities, etc. to fulfill the security schemes. However, factors such as ease of use for the cardholder and the implementation costs for each party are frequently overlooked. In this paper, we propose a Web service based new payment system, based on ANSI X9.59-2006 with extra features added on top of this standard. X9.59 is an Account Based Digital Signature (ABDS) and consumer-oriented payment system. It utilizes the existing financial network and financial messages to complete the payment process. However, there are a number of limitations in this standard. This research provides a solution to solve the limitations of X9.59 by adding a merchant authentication feature during the payment cycle without any addenda records to be added in the existing financial messages. We have conducted performance testing on the proposed system via a comparison with SET and X9.59 using simulation to analyze their levels of performance and security.

• Korean Security Journal
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• no.32
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• pp.151-176
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• 2012

Government organizations (including police, prosecutor, and Financial Supervisory Service) and programs to uncover or prevent from insurance crime are not well developed. However, insurance crime are increasing among not only private insurances such as life insurance, indemnity insurance, and auto insurance but also public insurances including national health insurance and industrial accident compensation insurance. The damages of crimes are serious in both economical and ethical perspectives. Insurance crime deteriorates a current account of insurance companies and the leakages due to insurance fraud worsen loss ratio. Consequently, insurance crime increases customers' costs of insurance. For this reason, insurance companies stated to establish Special Investigation Unit(SIU) to detect insurance crime and fraud by themselves. However, organizational and operational efficiencies are limited. The purpose of this study is to examine the relationship between work environment factors, perception of insurance crime and job satisfaction among Special Investigation Units. Therefore, this study investigated the perception of work environments of Special Investigation Units. In addition, this study examined how their work environments and general perception of insurance crime influence their job satisfaction. In order test the purpose of this study, reliability test, exploratory factor analysis(EFA), multiple regression were employed. The results of this study suggested that clarity of insurance company, distress/difficulty of resolve, compensation, perception of work pressure are statistically significant on jab satisfaction among Special Investigation Unit in South Korea. This exploratory study expected to contribute to understanding of Special Investigation Unit, and their insurance crime prevention system. The results from this analysis will be examined in light of previous findings and policy implications discussed.