Managing Cybersecurity and Other Fraud Risks in Small and Medium Enterprises ? A Framework to Build a Fraud Management Program in Times of Digitalization
Sprache des Vortragstitels:
Englisch
Original Tagungtitel:
18. Internationale Tagung Wirtschaftsinformatik (WI2023)
Sprache des Tagungstitel:
Englisch
Original Kurzfassung:
Fraud, particularly cybercrime, is an emerging worldwide risk that is targeting not only huge but also small and medium enterprises (SME). SMEs are especially vulnerable, as they often have limited resources in terms of money, staff, and IT knowledge. Due to the role SMEs play in the European economy, reducing this vulnerability fraud for SMEs has gained more importance. Thus, this study deals with the question of how to minimize fraud in a digital and sociotechnical work environment as a specific risk to SMEs. Based on a design science research approach, we developed a comprehensive fraud management framework to allow SMEs to deal with individual fraud risks. To be adaptable to different industries, we adopted a holistic and generic approach, including occupational and cyber fraud, as previous concepts often handle only one of them.
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