Borderless crimes and digital forensic: Nigerian perspectives

Arewa, Adebisi

doi:10.1108/jfc-12-2016-0079

Cited by 4 publications

(4 citation statements)

References 5 publications

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“…As web browser sessions have become a common vehicle for cyber-attacks (Umar, Yudhana, & Faiz, 2018), advancing digital forensics to collect and store cybercrime evidence (Arewa, 2018) is of critical importance to privacy protection as e-commerce becomes increasingly borderless.…”

Section: Increasing Need For Digital Forensicsmentioning

confidence: 99%

“…The model follows the NIST incident handling guide and streams incident handling phases in a pipeline. The proposed model meets the criteria of minimizing the impact of cyberattacks (Khanuja & Adane, 2019) and gathering evidence from multiple sources (Arewa, 2018). As most e-commerce firms lack digital forensic capabilities to respond to security incidents in a timely manner (Hutchings, 2012), this research provides two major contributions to enhancing cybersecurity in this era of rapid expansion and increasing complexity of cross-border e-commerce: (1) automatic detection of suspicious behaviors and events and (2) generation of timely forensic reports to facilitate efficient handling of cyber incidents.…”

Section: Conclusion and Future Researchmentioning

confidence: 99%

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Designing and Evaluating an Automatic Forensic Model for Fast Response of Cross-Border E-Commerce Security Incidents

Chen

Cai

Wen

2021

Journal of Global Information Management

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The rapid development of cross-border e-commerce over the past decade has accelerated the integration of the global economy. At the same time, cross-border e-commerce has increased the prevalence of cybercrime, and the future success of e-commerce depends on enhanced online privacy and security. However, investigating security incidents is time- and cost-intensive as identifying telltale anomalies and the source of attacks requires the use of multiple forensic tools and technologies and security domain knowledge. Prompt responses to cyber-attacks are important to reduce damage and loss and to improve the security of cross-border e-commerce. This article proposes a digital forensic model for first incident responders to identify suspicious system behaviors. A prototype system is developed and evaluated by incident response handlers. The model and system are proven to help reduce time and effort in investigating cyberattacks. The proposed model is expected to enhance security incident handling efficiency for cross-border e-commerce.

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Section: Increasing Need For Digital Forensicsmentioning

confidence: 99%

Section: Conclusion and Future Researchmentioning

confidence: 99%

Designing and Evaluating an Automatic Forensic Model for Fast Response of Cross-Border E-Commerce Security Incidents

Chen

Cai

Wen

2021

Journal of Global Information Management

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“…Most of the literature on this area are based on the researches conducted in the Western world (Gaither, 2018;Nicolae, 2017;Arežina, 2014;Ahadiat, 2010;Davis, 2010;Akers, 2003;McMullen, 2010;Caliyurt and Crowther, 2006;Brooks and Labelle, 2006;Seda and Kramer, 2014;KrameR, Seda and Bobashev, 2017) and African countries (Ademola, 2017;Kodongo, Mokaleli-Mokoteli and Maina, 2014;Okoye and Akenbor, 2009;Dada, 2016;Arewa, 2018;Kingdom and Aduwo, 2016;Oladejo and Oluwaseun, 2015;Okoye and Jugu, 2010).…”

Section: Practical Implications Of the Studymentioning

confidence: 99%

Skills and competencies required by a forensic accountant: Anexploratory study conducted in Sri Lanka

Perera

Undugoda

2020

Int. J. Acct. Bus. Fin.

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The 2016 Global Fraud Survey steered by the Association of Certified Fraud Examiners (ACFE) illustrates that the organisations established worldwide lose approximately 5% of their annual revenue due to fraud. With the increase in fraudulent accounting practices all around the world, the need for forensic accountants has increased to look for indicators of suspicious financial activities and fraudulent activities. Regulators continue to increase the responsibility for auditors to detect fraudulent financial statements, however, there is a mismatch between the supply of and demand for auditors with forensic accounting skills. The main objective of the study is to determine whether forensic accountant needs any special skills and competencies in their profession as forensic accountants and to identify the same. The study is conducted based on a sample of professionally qualified accountants in forensic practice and auditing. Data was collected through questionnaire and analysed using Statistical Package of Social Studies (SPSS).The research identified that fraud risk assessment, deductive analysis and diagnostic skills as the highest ranked skills, whereas, the least ranked skill was marketing. It is suggested that the use of forensic accounting procedures or services to detect financial reporting frauds and corruption practices should be increased in organisations by having or recruiting more forensic accountants with required skills and competencies.

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“…Nigeria has, in fact, suffered from a reputation of being a haven of cyber-enabled fraudulent activities (Ebenezer et al, 2016;Ojedokun and Eraye, 2012). These would include the notorious 419 scam that spread around the world from 1980s onwards (Arewa, 2018) and more recently 'online advanced fee fraud' (Osho and Onoja, 2015).…”

Section: Introductionmentioning

confidence: 99%