DOES AWARENESS, TRAINING AND ADAPTING TO CYBER RISKS REDUCING COMPUTER FRAUD? EVIDENCE FROM JORDANIAN BANKING SECTOR
Authors/Creators
- 1. Associate Professor, Department of Accounting, School of Business, Al al-Bayt University, Jordan.
- 2. Assistant Professor, Department of Finance and Banking, School of Business, Al al-Bayt University, Jordan.
- 3. Assistant Professor, Department of Accounting, School of Business, Al al-Bayt University, Jordan.
Description
Abstract:
This paper seeks to investigate the mediating effect of adapting to cyber risks on the relationship between awareness and training and reducing computer fraud, based on a literature review covering the works specializing in cyber risks and fraud. The scope of the study encompasses the Jordanian banking sector, and the internal auditors and IT auditors were identified as the respondents for the questionnaire survey. The findings reveal a significant effect of awareness and training in reducing computer fraud. Also, adapting to cyber risks mediates the relationship between awareness and training and reducing computer fraud. Therefore, it is very necessary to increase awareness and training for the employees of the banking sector in particular by having the appropriate software skills to avoid falling into the trap of cyber security violations that incur them. Aside from enriching the knowledge on cybersecurity risks and fraud in the banking sector, this study can stand to deliver large benefits to the cyber security community.
Files
V17I09A22.pdf
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(800.5 kB)
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