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The Relationship between Internal Control and Security Risk Management

Author

Listed:
  • Florentina Raluca Bilcan
  • Ionut Adrian Ghibanu
  • Ion Ionut Bratu
  • George Adrian Bilcan

Abstract

Understanding the control environment, the characteristics of the information system as a whole is an important and decisive step towards establishing the degree of credibility of the system itself and the information it provides. This article investigates this potential link between internal control and security risk management. The results show Internet network vulnerabilities can lead to surprise attacks network users leading to unauthorized access to the private network with theconsequences. Contrariwise, an advanced security environment can implement too strict security measures, generating improper network operation.

Suggested Citation

  • Florentina Raluca Bilcan & Ionut Adrian Ghibanu & Ion Ionut Bratu & George Adrian Bilcan, 2019. "The Relationship between Internal Control and Security Risk Management," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 139-144, December.
    • Handle: RePEc:khe:scajes:v:5:y:2019:i:4:p:139-144
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    References listed on IDEAS

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    1. Mikalef, Patrick & Pateli, Adamantia, 2017. "Information technology-enabled dynamic capabilities and their indirect effect on competitive performance: Findings from PLS-SEM and fsQCA," Journal of Business Research, Elsevier, vol. 70(C), pages 1-16.
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    More about this item

    Keywords

    Internal control; probability; security risk management; procedures;
    All these keywords.

    JEL classification:

    • D80 - Microeconomics - - Information, Knowledge, and Uncertainty - - - General
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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