Dissertation/ Thesis

Defusing the threat of ransomware through internal controls : an analysis

Λεπτομέρειες βιβλιογραφικής εγγραφής
Τίτλος: Defusing the threat of ransomware through internal controls : an analysis
Συγγραφείς: Ebejer, Mark Joachim
Στοιχεία εκδότη: University of Malta
Faculty of Economics, Management and Accountancy. Department of Accountancy
Έτος έκδοσης: 2018
Συλλογή: University of Malta: OAR@UM / L-Università ta' Malta
Θεματικοί όροι: Malware (Computer software) -- Malta, Computer crimes -- Prevention, Computer security -- Malta, Auditing, Internal -- Malta
Περιγραφή: M.ACCTY. ; Purpose: This research set out to assess whether Maltese entities have the appropriate controls in place to prevent ransomware. Thus this study aims to establish the internal control mindset in Malta and whether this mindset is implemented in IT in order to prevent or mitigate the impact of ransomware. Design: Sixteen interviews were conducted with entities from various backgrounds to explore varying degree of internal control mindsets, and thus different IT control policies. Findings: The findings indicate that Maltese entities give extensive importance towards internal controls. It also became apparent that entities established their own set of controls based on recognised frameworks adjusted to their needs, something that academics consider very important. Moreover, all participants seemed to have proper IT controls in place that are presented in literature as the most useful to prevent/mitigate ransomware. Conclusions: Although the mentioned findings were made and the general situation is positive, there are still some areas where improvement is possible, such as, better training to employees and better communication of controls. Value: Considering that ransomware has become a massive cyber attack with returns being reported to have exceeded $1billion in 2017 alone, it is important that possible safeguards are identified. Although there is already literature suggesting what controls should be in place to prevent/mitigate ransomware, the Findings of this study confirm such controls and it was also possible to identify certain areas of improvement, as presented in the Conclusion section. ; N/A
Τύπος εγγράφου: master thesis
Γλώσσα: English
Relation: Ebejer, M. J. (2018). Defusing the threat of ransomware through internal controls : an analysis (Master’s dissertation).; https://www.um.edu.mt/library/oar//handle/123456789/42706
Διαθεσιμότητα: https://www.um.edu.mt/library/oar//handle/123456789/42706
Rights: info:eu-repo/semantics/restrictedAccess ; The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.
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  – Url: https://www.um.edu.mt/library/oar//handle/123456789/42706#
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  Data: Defusing the threat of ransomware through internal controls : an analysis
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  Data: <searchLink fieldCode="AR" term="%22Ebejer%2C+Mark+Joachim%22">Ebejer, Mark Joachim</searchLink>
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  Data: University of Malta<br />Faculty of Economics, Management and Accountancy. Department of Accountancy
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  Data: 2018
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  Data: University of Malta: OAR@UM / L-Università ta' Malta
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  Data: <searchLink fieldCode="DE" term="%22Malware+%28Computer+software%29+--+Malta%22">Malware (Computer software) -- Malta</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+crimes+--+Prevention%22">Computer crimes -- Prevention</searchLink><br /><searchLink fieldCode="DE" term="%22Computer+security+--+Malta%22">Computer security -- Malta</searchLink><br /><searchLink fieldCode="DE" term="%22Auditing%22">Auditing</searchLink><br /><searchLink fieldCode="DE" term="%22Internal+--+Malta%22">Internal -- Malta</searchLink>
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  Data: M.ACCTY. ; Purpose: This research set out to assess whether Maltese entities have the appropriate controls in place to prevent ransomware. Thus this study aims to establish the internal control mindset in Malta and whether this mindset is implemented in IT in order to prevent or mitigate the impact of ransomware. Design: Sixteen interviews were conducted with entities from various backgrounds to explore varying degree of internal control mindsets, and thus different IT control policies. Findings: The findings indicate that Maltese entities give extensive importance towards internal controls. It also became apparent that entities established their own set of controls based on recognised frameworks adjusted to their needs, something that academics consider very important. Moreover, all participants seemed to have proper IT controls in place that are presented in literature as the most useful to prevent/mitigate ransomware. Conclusions: Although the mentioned findings were made and the general situation is positive, there are still some areas where improvement is possible, such as, better training to employees and better communication of controls. Value: Considering that ransomware has become a massive cyber attack with returns being reported to have exceeded $1billion in 2017 alone, it is important that possible safeguards are identified. Although there is already literature suggesting what controls should be in place to prevent/mitigate ransomware, the Findings of this study confirm such controls and it was also possible to identify certain areas of improvement, as presented in the Conclusion section. ; N/A
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  Data: Ebejer, M. J. (2018). Defusing the threat of ransomware through internal controls : an analysis (Master’s dissertation).; https://www.um.edu.mt/library/oar//handle/123456789/42706
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  Data: info:eu-repo/semantics/restrictedAccess ; The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.
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      – Text: English
    Subjects:
      – SubjectFull: Malware (Computer software) -- Malta
        Type: general
      – SubjectFull: Computer crimes -- Prevention
        Type: general
      – SubjectFull: Computer security -- Malta
        Type: general
      – SubjectFull: Auditing
        Type: general
      – SubjectFull: Internal -- Malta
        Type: general
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      – TitleFull: Defusing the threat of ransomware through internal controls : an analysis
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              Y: 2018
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