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| cyber security in accounting: Cyber Security Intelligence and Analytics Zheng Xu, Reza M. Parizi, Mohammad Hammoudeh, Octavio Loyola-González, 2020-03-10 This book presents the outcomes of the 2020 International Conference on Cyber Security Intelligence and Analytics (CSIA 2020), an international conference dedicated to promoting novel theoretical and applied research advances in the interdisciplinary field of cyber security, particularly focusing on threat intelligence, analytics, and countering cyber crime. The conference provides a forum for presenting and discussing innovative ideas, cutting-edge research findings, and novel techniques, methods and applications on all aspects of Cyber Security Intelligence and Analytics. The 2020 International Conference on Cyber Security Intelligence and Analytics (CSIA 2020) is held at Feb. 28-29, 2020, in Haikou, China, building on the previous successes in Wuhu, China (2019) is proud to be in the 2nd consecutive conference year. |
| cyber security in accounting: The CISO Evolution Matthew K. Sharp, Kyriakos Lambros, 2022-01-26 Learn to effectively deliver business aligned cybersecurity outcomes In The CISO Evolution: Business Knowledge for Cybersecurity Executives, information security experts Matthew K. Sharp and Kyriakos “Rock” Lambros deliver an insightful and practical resource to help cybersecurity professionals develop the skills they need to effectively communicate with senior management and boards. They assert business aligned cybersecurity is crucial and demonstrate how business acumen is being put into action to deliver meaningful business outcomes. The authors use illustrative stories to show professionals how to establish an executive presence and avoid the most common pitfalls experienced by technology experts when speaking and presenting to executives. The book will show you how to: Inspire trust in senior business leaders by properly aligning and setting expectations around risk appetite and capital allocation Properly characterize the indispensable role of cybersecurity in your company’s overall strategic plan Acquire the necessary funding and resources for your company’s cybersecurity program and avoid the stress and anxiety that comes with underfunding Perfect for security and risk professionals, IT auditors, and risk managers looking for effective strategies to communicate cybersecurity concepts and ideas to business professionals without a background in technology. The CISO Evolution is also a must-read resource for business executives, managers, and leaders hoping to improve the quality of dialogue with their cybersecurity leaders. |
| cyber security in accounting: Cybersecurity Readiness Dave Chatterjee, 2021-02-09 Information security has become an important and critical component of every organization. In his book, Professor Chatterjee explains the challenges that organizations experience to protect information assets. The book sheds light on different aspects of cybersecurity including a history and impact of the most recent security breaches, as well as the strategic and leadership components that help build strong cybersecurity programs. This book helps bridge the gap between academia and practice and provides important insights that may help professionals in every industry. Mauricio Angee, Chief Information Security Officer, GenesisCare USA, Fort Myers, Florida, USA This book by Dave Chatterjee is by far the most comprehensive book on cybersecurity management. Cybersecurity is on top of the minds of board members, CEOs, and CIOs as they strive to protect their employees and intellectual property. This book is a must-read for CIOs and CISOs to build a robust cybersecurity program for their organizations. Vidhya Belapure, Chief Information Officer, Huber Engineered Materials & CP Kelco, Marietta, Georgia, USA Cybersecurity has traditionally been the purview of information technology professionals, who possess specialized knowledge and speak a language that few outside of their department can understand. In our current corporate landscape, however, cybersecurity awareness must be an organization-wide management competency in order to mitigate major threats to an organization’s well-being—and be prepared to act if the worst happens. With rapidly expanding attacks and evolving methods of attack, organizations are in a perpetual state of breach and have to deal with this existential threat head-on. Cybersecurity preparedness is a critical and distinctive competency, and this book is intended to help students and practitioners develop and enhance this capability, as individuals continue to be both the strongest and weakest links in a cyber defense system. In addition to providing the non-specialist with a jargon-free overview of cybersecurity threats, Dr. Chatterjee focuses most of the book on developing a practical and easy-to-comprehend management framework and success factors that will help leaders assess cybersecurity risks, address organizational weaknesses, and build a collaborative culture that is informed and responsive. Through brief case studies, literature review, and practical tools, he creates a manual for the student and professional alike to put into practice essential skills for any workplace. |
| cyber security in accounting: Essential Cyber Security for Your Small Business: How to Protect Your Small Business from Cyber Attacks, Hackers, and Identity Thieves Without Breaking the Bank James Pearson, 2019-07-27 One in five small businesses fall victim to cybercrime each year. Cybercrime costs the global economy billions of dollars each year and is expected to continue to rise because small businesses are considered low-hanging fruit and easy prey for criminals. Inside You'll find practical, cost-effective ways to protect you, your clients' data, and your reputation from hackers, ransomware and identity thieves. You'll learn: -The truth about Windows updates and software patches -The 7 layers of security every small business must have -The top 10 ways hackers get around your firewall and anti-virus software -46 security tips to keep you safe and more. |
| cyber security in accounting: Managing Cybersecurity Resources Lawrence A. Gordon, Martin P. Loeb, 2005-10-19 Breaches in cybersecurity are on the rise. Between 1998 and 2003, reported cybersecurity incidents increased over thirty-fold. Well-publicized information security breaches have made cybersecurity a critical and timely topic for the general public, as well as for corporations, not-for-profit organizations and the government. As a result, organizations need to be able to make the business case for spending the right amount on cybersecurity. They also need to know how to efficiently allocate these funds to specific cybersecurity activities. Managing Cybersecurity Resources is the first book to specifically focus on providing a framework for understanding how to use economic and financial management tools in helping to address these important issues. The McGraw-Hill Homeland Security Series draws on frontline government, military, and business experts to detail what individuals and businesses can and must do to understand and move forward in this challenging new environment. Books in this timely and noteworthy series will cover everything from the balance between freedom and safety to strategies for protection of intellectual, business, and personal property to structures and goals of terrorist groups including Al-Qaeda. |
| cyber security in accounting: Auditing Information and Cyber Security Governance Robert E. Davis, 2021-09-22 A much-needed service for society today. I hope this book reaches information managers in the organization now vulnerable to hacks that are stealing corporate information and even holding it hostage for ransom. – Ronald W. Hull, author, poet, and former professor and university administrator A comprehensive entity security program deploys information asset protection through stratified technological and non-technological controls. Controls are necessary for counteracting threats, opportunities, and vulnerabilities risks in a manner that reduces potential adverse effects to defined, acceptable levels. This book presents a methodological approach in the context of normative decision theory constructs and concepts with appropriate reference to standards and the respective guidelines. Normative decision theory attempts to establish a rational framework for choosing between alternative courses of action when the outcomes resulting from the selection are uncertain. Through the methodological application, decision theory techniques can provide objectives determination, interaction assessments, performance estimates, and organizational analysis. A normative model prescribes what should exist according to an assumption or rule. |
| cyber security in accounting: IFRS Certificate Program AICPA, 2019-04-09 The IFRS (International Financial Reporting Standards) Certificate program (40.5 CPE Credits) will distinguish you from other accounting and finance professionals and expand your career opportunities both in the U.S. and globally. Since more than 125 countries require or permit the use of IFRS, taking this program will give you a distinct competitive advantage over your peers. As of January 1, 2018, those who successfully complete all courses in the curriculum will receive a certificate of achievement, a digital badge, a subscription to the eIFRS online subscription service and 40+ hours of CPE credit. Why is IFRS relevant in the US, and for you? U.S. multinationals are headquartered across the U.S., so you could easily find yourself with a client that has IFRS requirements, either for itself or a non-U.S. subsidiary. You might increasingly find yourself structuring deals and transactions with IFRS counterparties, including vendors and customers. Understanding the implications of structuring these transactions and reporting using IFRS will require you to have more than a passing knowledge of the differences between IFRS and U.S. GAAP. As both the FASB and IASB continue their standard-setting agendas, you'll need to assess proposals and be concerned about divergence that could impact your financial reporting or audit responsibilities going forward. Courses included: Credit for individual courses purchased can be applied to the full program if purchased within one year. IFRS: Business Combinations (IFRS 3) IFRS: Separate and Consolidated Financial Statements (IFRS 10 & IAS 27) IFRS: Earnings Per Share (IAS 33) IFRS: Fair Value Measurement (IFRS 13) IFRS: Financial Statements, Interim Reporting, and Cash Flows (IAS 1, IAS 34, and IAS 7) IFRS: Financial System Considerations in IFRS IFRS: The Effects of Changes in Foreign Exchange Rates IFRS: Impairment of Non-Financial Assets (IAS 36) IFRS: Income Taxes (IAS 12) IFRS: Intangible Assets (IAS 38) IFRS: Inventories (IAS 2) IFRS: Investment Property (IAS 40) IFRS: Investments in Associates and Joint Arrangements (IAS 28 and IFRS 11) IFRS: Financial Instruments (IFRS 9, IAS 39, IAS 31, and IFRS 7) IFRS: Leases (IAS 17) IFRS: Liabilities, Provisions and Contingencies (IAS 37) IFRS 5: Non-current Assets Held for Sale and Discontinued Operations IFRS: Policies, Changes, Errors; Events After Reporting Date; Related Parties (IAS 8, 10, and 24) IFRS: Property, Plant & Equipment (IAS 16) IFRS: Revenue Recognition (IAS 18 and IAS 11) IFRS: Segment Reporting (IFRS 8) IFRS: Share-based Payments and Employee Benefits, non-pension (IFRS 2 and IAS 19) IFRS: Tax Considerations Beyond IAS 12 IFRS Governance and Conceptual Framework IFRS: The Starting Point (IFRS 1) Who Will Benefit? Accounting and finance professionals who work for private or public multinational organizations whose parent entity or subsidiaries have adopted IFRS Accountants in public practice who provide audit or assurance services to private or public multinational organizations that have adopted IFRS Learning Objectives Acquire a broad overview of key IFRS definitions and concepts. Obtain proficiency in complex IFRS areas including financial instruments and business combinations. Apply the fundamental principles of IFRS across a range of accounting topics. Understand the accounting impact of the latest standards and amendments issued by the IASB. Key Topics Fair value measurement Intangible assets Financial instruments Leases Revenue recognition Governance and conceptual framework Credit Info CPE CREDITS: Online: 40.5 (CPE credit info) NASBA FIELD OF STUDY: Accounting LEVEL: Basic PREREQUISITES: Familiarity with financial reporting and accounting principles under IFRS ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: ICERT2IFRS1 Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact service@aicpa.org. |
| cyber security in accounting: Managing Cybersecurity Risk Jonathan Reuvid, 2016-11-30 Managing Cybersecurity Risk aims to provide a better understanding of the extent and scale of the potential damage that breaches of security could cause their businesses and to guide senior management in the selection of the appropriate IT strategies, tools, training and staffing necessary for prevention, protection and response. |
| cyber security in accounting: At the Nexus of Cybersecurity and Public Policy National Research Council, Division on Engineering and Physical Sciences, Computer Science and Telecommunications Board, Committee on Developing a Cybersecurity Primer: Leveraging Two Decades of National Academies Work, 2014-06-16 We depend on information and information technology (IT) to make many of our day-to-day tasks easier and more convenient. Computers play key roles in transportation, health care, banking, and energy. Businesses use IT for payroll and accounting, inventory and sales, and research and development. Modern military forces use weapons that are increasingly coordinated through computer-based networks. Cybersecurity is vital to protecting all of these functions. Cyberspace is vulnerable to a broad spectrum of hackers, criminals, terrorists, and state actors. Working in cyberspace, these malevolent actors can steal money, intellectual property, or classified information; impersonate law-abiding parties for their own purposes; damage important data; or deny the availability of normally accessible services. Cybersecurity issues arise because of three factors taken together - the presence of malevolent actors in cyberspace, societal reliance on IT for many important functions, and the presence of vulnerabilities in IT systems. What steps can policy makers take to protect our government, businesses, and the public from those would take advantage of system vulnerabilities? At the Nexus of Cybersecurity and Public Policy offers a wealth of information on practical measures, technical and nontechnical challenges, and potential policy responses. According to this report, cybersecurity is a never-ending battle; threats will evolve as adversaries adopt new tools and techniques to compromise security. Cybersecurity is therefore an ongoing process that needs to evolve as new threats are identified. At the Nexus of Cybersecurity and Public Policy is a call for action to make cybersecurity a public safety priority. For a number of years, the cybersecurity issue has received increasing public attention; however, most policy focus has been on the short-term costs of improving systems. In its explanation of the fundamentals of cybersecurity and the discussion of potential policy responses, this book will be a resource for policy makers, cybersecurity and IT professionals, and anyone who wants to understand threats to cyberspace. |
| cyber security in accounting: Cybersecurity Harvard Business Review, Alex Blau, Andrew Burt, Boris Groysberg, Roman V. Yampolskiy, 2019-08-27 No data is completely safe. Cyberattacks on companies and individuals are on the rise and growing not only in number but also in ferocity. And while you may think your company has taken all the precautionary steps to prevent an attack, no individual, company, or country is safe. Cybersecurity can no longer be left exclusively to IT specialists. Improving and increasing data security practices and identifying suspicious activity is everyone's responsibility, from the boardroom to the break room. Cybersecurity: The Insights You Need from Harvard Business Review brings you today's most essential thinking on cybersecurity, from outlining the challenges to exploring the solutions, and provides you with the critical information you need to prepare your company for the inevitable hack. The lessons in this book will help you get everyone in your organization on the same page when it comes to protecting your most valuable assets. Business is changing. Will you adapt or be left behind? Get up to speed and deepen your understanding of the topics that are shaping your company's future with the Insights You Need from Harvard Business Review series. Featuring HBR's smartest thinking on fast-moving issues--blockchain, cybersecurity, AI, and more--each book provides the foundational introduction and practical case studies your organization needs to compete today and collects the best research, interviews, and analysis to get it ready for tomorrow. You can't afford to ignore how these issues will transform the landscape of business and society. The Insights You Need series will help you grasp these critical ideas--and prepare you and your company for the future. |
| cyber security in accounting: Cybersecurity Fundamentals for Finance and Accounting Professionals Certificate AICPA, 2019-04-16 The Cybersecurity Fundamentals for Finance and Accounting Professionals Certificate course (15.5 CPE Credits) will help you develop fluency and gain confidence to make sound strategic decisions regarding cybersecurity risk. You’ll also learn what you should be doing as a non-IT professional, to help protect your clients and your organization from cyber threats. Understand cybersecurity—and be part of the solution. The threats from cyber-attacks are real, and can: Disrupt businesses Result in financial losses Destroy an organization's reputation In fact, cybercrime damage costs are expected to hit $6 trillion annually by 2021. Organizations are under pressure to show that they have effective processes in place to detect, mitigate, and recover from cybersecurity events. This certificate course gives you a foundation in cybersecurity so you can provide valuable leadership within your organization—or with your clients. What do you need to know about cybersecurity? You don't have to become an IT expert. But, you do need to be able to speak intelligently and: Understand key elements of the AICPA's cybersecurity risk management reporting framework; Learn the terminology and the right questions to ask; Understand the potential risks and opportunities for your organization or clients; Help advise on investments in cybersecurity or identify roles for cybersecurity specialists; and, Apply a security mindset to your daily work. Gain expertise—and show it with this certificate and digital badge As cybercrime threats grow, it's essential for financial professionals to understanding what the risks are and how mitigate or manage them. This interactive, self-paced certificate program, authored by cybersecurity expert Chris Romeo, will help you acquire these skills so you can: Add value to your organization Create opportunities for your career growth Consider exploring cybersecurity advisory as a specialization for yourself or your firm Who Will Benefit? Finance professionals CFOs and business managers Controllers and internal auditors Management and public accountants Key Topics Cybersecurity terminology and digital transformation Attacks and the security mindset Data breaches and privacy Cybersecurity frameworks including NIST CSF Elements of a cybersecurity risk management program Benefits of investing in cybersecurity Options for cybersecurity service offerings Learning Objectives Recognize the impact of digital transformation on business. Recognize key cybersecurity terms and what it takes to have a security mindset. Recognize the threat landscape and the importance of security to various technologies. Recognize how a data breach occurs and the organizational impact. Recognize the impact to the organization when privacy is compromised. Recognize the definition and purpose of a cybersecurity risk management program and description criteria. Identify which security framework(s) would be best for your organization or client. Identify the five functions described in the core of the NIST Cybersecurity Framework (CSF). Credit Info CPE CREDITS: Online: 15.5 (CPE credit info) NASBA FIELD OF STUDY: Information Technology LEVEL: Basic PREREQUISITES: None ADVANCE PREPARATION: None DELIVERY METHOD: QAS Self-Study COURSE ACRONYM: CSFD Online Access Instructions A personal pin code is enclosed in the physical packaging that may be activated online upon receipt. Once activated, you will gain immediate online access to the product. System Requirements AICPA’s online CPE courses will operate in a variety of configurations, but only the configuration described below is supported by AICPA technicians. A stable and continuous internet connection is required. In order to record your completion of the online learning courses, please ensure you are connected to the internet at all times while taking the course. It is your responsibility to validate that CPE certificate(s) are available within your account after successfully completing the course and/or exam. Supported Operating Systems: Macintosh OS X 10.10 to present Windows 7 to present Supported Browsers: Apple Safari Google Chrome Microsoft Internet Explorer Mozilla Firefox Required Browser Plug-ins: Adobe Flash Adobe Acrobat Reader Technical Support: Please contact service@aicpa.org. |
| cyber security in accounting: Artificial Intelligence in Accounting Othmar M. Lehner, Carina Knoll, 2022-08-05 Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and competing utopian and dystopian narratives. This book focuses on the transformation of accounting and auditing based on AI and Big Data. It not only provides a thorough and critical overview of the status-quo and the reports surrounding these technologies, but it also presents a future outlook on the ethical and normative implications concerning opportunities, risks, and limits. The book discusses topics such as future, human-machine collaboration, cybernetic approaches to decision-making, and ethical guidelines for good corporate governance of AI-based algorithms and Big Data in accounting and auditing. It clarifies the issues surrounding the digital transformation in this arena, delineates its boundaries, and highlights the essential issues and debates within and concerning this rapidly developing field. The authors develop a range of analytic approaches to the subject, both appreciative and sceptical, and synthesise new theoretical constructs that make better sense of human-machine collaborations in accounting and auditing. This book offers academics a variety of new research and theory building on digital accounting and auditing from and for accounting and auditing scholars, economists, organisations, and management academics and political and philosophical thinkers. Also, as a landmark work in a new area of current policy interest, it will engage regulators and policy makers, reflective practitioners, and media commentators through its authoritative contributions, editorial framing and discussion, and sector studies and cases. |
| cyber security in accounting: Accounting and Cybersecurity Volodymyr Muravskyi, 2021-11-21 The monograph examines the theoretical and applied aspects of the development of accounting to ensure cybersecurity of enterprises. The positioning of the accounting system as a platform for the organization of economic and information security of enterprises is proposed. The classification of cyber risks in accounting and users of accounting information is improved to prevent and eliminate cyber threats. A method of accounting for individual accounting objects using information and communication technologies to ensure cybersecurity of enterprises is developed. The organizational features of accounting in the context of the organization of cybersecurity of enterprises are considered.The monograph will be useful for accounting professionals, scientists, teachers, graduate students, doctoral students, students of economic and technical specialties and anyone interested in the problems of computerization of accounting, control, management. |
| cyber security in accounting: Machine Learning for Cyber Security Xiaofeng Chen, Hongyang Yan, Qiben Yan, Xiangliang Zhang, 2020-11-10 This three volume book set constitutes the proceedings of the Third International Conference on Machine Learning for Cyber Security, ML4CS 2020, held in Xi’an, China in October 2020. The 118 full papers and 40 short papers presented were carefully reviewed and selected from 360 submissions. The papers offer a wide range of the following subjects: Machine learning, security, privacy-preserving, cyber security, Adversarial machine Learning, Malware detection and analysis, Data mining, and Artificial Intelligence. |
| cyber security in accounting: Cyber-Security and Threat Politics Myriam Dunn Cavelty, 2007-11-28 This book explores how cyber-threats are constructed and propelled onto the political agenda, with a specific focus on the United States. |
| cyber security in accounting: Cyber Security and Business Intelligence Mohammad Zoynul Abedin, Petr Hajek, 2023-12-11 To cope with the competitive worldwide marketplace, organizations rely on business intelligence to an increasing extent. Cyber security is an inevitable practice to protect the entire business sector and its customer. This book presents the significance and application of cyber security for safeguarding organizations, individuals’ personal information, and government. The book provides both practical and managerial implications of cyber security that also supports business intelligence and discusses the latest innovations in cyber security. It offers a roadmap to master degree students and PhD researchers for cyber security analysis in order to minimize the cyber security risk and protect customers from cyber-attack. The book also introduces the most advanced and novel machine learning techniques including, but not limited to, Support Vector Machine, Neural Networks, Extreme Learning Machine, Ensemble Learning, and Deep Learning Approaches, with a goal to apply those to cyber risk management datasets. It will also leverage real-world financial instances to practise business product modelling and data analysis. The contents of this book will be useful for a wide audience who are involved in managing network systems, data security, data forecasting, cyber risk modelling, fraudulent credit risk detection, portfolio management, and data regulatory bodies. It will be particularly beneficial to academics as well as practitioners who are looking to protect their IT system, and reduce data breaches and cyber-attack vulnerabilities. |
| cyber security in accounting: Cybersecurity Risk Management Kurt J. Engemann, Jason A. Witty, 2024-08-19 Cybersecurity refers to the set of technologies, practices, and strategies designed to protect computer systems, networks, devices, and data from unauthorized access, theft, damage, disruption, or misuse. It involves identifying and assessing potential threats and vulnerabilities, and implementing controls and countermeasures to prevent or mitigate them. Some major risks of a successful cyberattack include: data breaches, ransomware attacks, disruption of services, damage to infrastructure, espionage and sabotage. Cybersecurity Risk Management: Enhancing Leadership and Expertise explores this highly dynamic field that is situated in a fascinating juxtaposition with an extremely advanced and capable set of cyber threat adversaries, rapidly evolving technologies, global digitalization, complex international rules and regulations, geo-politics, and even warfare. A successful cyber-attack can have significant consequences for individuals, organizations, and society as a whole. With comprehensive chapters in the first part of the book covering fundamental concepts and approaches, and those in the second illustrating applications of these fundamental principles, Cybersecurity Risk Management: Enhancing Leadership and Expertise makes an important contribution to the literature in the field by proposing an appropriate basis for managing cybersecurity risk to overcome practical challenges. |
| cyber security in accounting: Advances in Accounting Education Thomas G. Calderon, 2019-10-07 This volume of Advances in Accounting Education consists of three themes: (1) Capacity Building and Program Leadership, (2) Classroom Innovation and Pedagogy, and (3) Engagement with Professionals Through Advisory Councils. |
| cyber security in accounting: Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019 AICPA, 2019-07-11 This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms Key Features include: Comprehensive and step-by-step guidance on the performance of an audit Numerous alerts that address the current-year developments in a variety of areas Illustrative examples and forms to facilitate hands-on performance of the audit |
| cyber security in accounting: Intermediate Accounting Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield, Laura D. Wiley, 2024-12-17 Intermediate Accounting continues to be the gold standard when it comes to helping students connect the what, how, and why of accounting. Through strategic content updates and the integration of a clear, student friendly pedagogy, the 19th Edition offers a refreshed, modern approach designed to spark effective learning and inspire the next generation of accounting professionals. With this new edition, the authors have focused on enhancing the readability and accessibility of the text, while also ensuring the inclusion of cutting-edge topics. Conversations on ESG, Crypto assets, and emerging technologies like AI have been added to drive student engagement and increase the connection between concepts learned in class and their relevance to the industry today. To help students move beyond rote memorization and into a deeper understanding of course concepts, Intermediate Accounting integrates practice opportunities at the point of learning. The end of chapter materials feature a wealth of high-quality assessment questions as well, including brief exercises, exercises, analysis problems, short answer questions, and Multiple-choice questions. These problems are scaffolded in difficulty to better support student learning, and often involve the application of key concepts into real world scenarios. Students will also have the chance to work through various hands-on activities, including Critical Thinking Cases, Excel Templates, and Analytics in Action problems, all within the chapter context. These applications help students develop a deeper understanding of course material, while building confidence in their critical thinking and decision-making skills. |
| cyber security in accounting: Digital Transformation, Strategic Resilience, Cyber Security and Risk Management Simon Grima, Eleftherios Thalassinos, Graţiela Georgiana Noja, Theodore V. Stamataopoulos, Tatjana Vasiljeva, Tatjana Volkova, 2023-09-28 Digitization of economic and management processes allows for the delivery of new value and higher efficiency in the implementation of strategic goals. This is due to the inclusion of digital technologies in the existing rules of functioning among partners involved in the flow of resources, and from their readiness for digital transformation. A significant challenge, in practical, organizational, and scientific terms is to understand the opportunities and threats resulting from digital transformation, to identify optimal strategies for the development of business entities in new economic and management conditions, taking care to adopt collateral and proper management of new risks. Addressing this challenge to the readers - contributors indicate the latest theoretical advances, and practical examples in FinTech, The Internet of Things, and AI, among others. This results in a synthetic look at the complex digital transformation processes of the modern world, both in terms of the underlying causes and the vast effects of the transformations and digitization of social and economic life. Contemporary Studies in Economic and Financial Analysis publishes a series of current and relevant themed volumes within the fields of economics and finance. |
| cyber security in accounting: The NICE Cyber Security Framework Izzat Alsmadi, Chuck Easttom, Lo’ai Tawalbeh, 2020-04-20 This textbook covers security controls and management. It is for courses in cyber security education that follow National Initiative for Cybersecurity Education (NICE) work roles and framework that adopt the Competency-Based Education (CBE) method. The book follows the CBE general framework, meaning each chapter contains three sections, knowledge and questions, and skills/labs for skills and sbilities. The author makes an explicit balance between knowledge and skills material in information security, giving readers immediate applicable skills. The book is divided into several parts, including: Information Assurance / Encryption; Information Systems Security Management; Information Systems / Network Security; Information Technology Management; IT Management; and IT Risk Management. |
| cyber security in accounting: The Routledge Companion to Accounting and Risk Margaret Woods, Philip Linsley, 2017-03-27 To date, there has been little consideration of the many different ways in which accounting and risk intersect, despite organisations being more determined than ever to build resilience against potential risks. This comprehensive volume overcomes this gap by providing an overview of the field, drawing together current knowledge of risk in a wide range of different accounting contexts. Key themes such as corporate governance, trust, uncertainty and climate change are covered by a global array of contributing scholars. These contributions are divided into four areas: The broader aspects of risk and risk management Risk in financial reporting Risk in management accounting Risk monitoring The book is supported by a series of illustrative case studies which help to bring together theory and practice. With its wealth of examples and analyses, this volume provides essential reading for students, scholars and practitioners charged with understanding diverse facets of risk in the context of accounting in the business world. |
| cyber security in accounting: Effective Model-Based Systems Engineering John M. Borky, Thomas H. Bradley, 2018-09-08 This textbook presents a proven, mature Model-Based Systems Engineering (MBSE) methodology that has delivered success in a wide range of system and enterprise programs. The authors introduce MBSE as the state of the practice in the vital Systems Engineering discipline that manages complexity and integrates technologies and design approaches to achieve effective, affordable, and balanced system solutions to the needs of a customer organization and its personnel. The book begins with a summary of the background and nature of MBSE. It summarizes the theory behind Object-Oriented Design applied to complex system architectures. It then walks through the phases of the MBSE methodology, using system examples to illustrate key points. Subsequent chapters broaden the application of MBSE in Service-Oriented Architectures (SOA), real-time systems, cybersecurity, networked enterprises, system simulations, and prototyping. The vital subject of system and architecture governance completes the discussion. The book features exercises at the end of each chapter intended to help readers/students focus on key points, as well as extensive appendices that furnish additional detail in particular areas. The self-contained text is ideal for students in a range of courses in systems architecture and MBSE as well as for practitioners seeking a highly practical presentation of MBSE principles and techniques. |
| cyber security in accounting: Audit Risk Alert: General Accounting and Auditing Developments 2018/19 AICPA, 2018-11-05 Containing descriptions of all recent auditing, accounting and regulatory developments, this 2018 alert will ensure that accountants have a robust understanding of the business, economic, and regulatory environments in which they and their clients operate. In addition, accountants will gain a full understanding of emerging practice issues, with targeted analysis of new developments and how they may affect their engagements, including: Recent Economic Trends Recent Legislative and PCAOB Developments Developments in Peer Review Recent Ethics Interpretations This useful resource also contains new accounting and auditing guidance related: Derivatives and Hedging Service Concession Agreements Discontinued Operations Stock Compensation |
| cyber security in accounting: Business Analytics and Cyber Security Management in Organizations Rajagopal,, Behl, Ramesh, 2016-11-17 Traditional marketing techniques have become outdated by the emergence of the internet, and for companies to survive in the new technological marketplace, they must adopt digital marketing and business analytics practices. Unfortunately, with the benefits of improved storage and flow of information comes the risk of cyber-attack. Business Analytics and Cyber Security Management in Organizations compiles innovative research from international professionals discussing the opportunities and challenges of the new era of online business. Outlining updated discourse for business analytics techniques, strategies for data storage, and encryption in emerging markets, this book is ideal for business professionals, practicing managers, and students of business. |
| cyber security in accounting: Cyber Security Intelligence and Analytics Zheng Xu (Of Shanghai da xue), Saed Alrabaee, Octavio Loyola-González, Niken Dwi Wahyu Cahyani, Nurul Hidayah Ab Rahman, 2023 This book provides the proceedings of the 5th International Conference on Cyber Security Intelligence and Analytics. The 5th International Conference on Cyber Security Intelligence and Analytics (CSIA 2023) is an international conference dedicated to promoting novel theoretical and applied research advances in the interdisciplinary agenda of cyber security, particularly focusing on threat intelligence and analytics and countering cybercrime. Cyber security experts, including those in data analytics, incident response and digital forensics, need to be able to rapidly detect, analyze and defend against a diverse range of cyber threats in near real-time conditions. We are organizing the CSIA 2023 at Radisson Blu Shanghai Pudong Jinqiao Hotel. It will feature a technical program of refereed papers selected by the international program committee, keynote address. |
| cyber security in accounting: Accounting Information Systems Leslie Turner, Andrea B. Weickgenannt, Mary Kay Copeland, 2022-12-20 In the newly revised fifth edition of Accounting Information Systems: Controls and Processes, a dedicated team of accounting professionals delivers an authoritative and comprehensive treatment of accounting information systems and internal accounting controls. You'll explore business accounting processes and related controls, as well as the ethics and corporate governance issues related to them. The authors, drawing on decades of combined experience studying and participating in the accounting industry, offer readers an appreciation for internal controls while maintaining an easy-to-follow style that doesn’t inundate students with technological and technical information. You'll find data flow diagrams and document flow charts, as well as process maps, that explain and highlight business processes used in real-world companies. |
| cyber security in accounting: Risk Assessment and Countermeasures for Cybersecurity Almaiah, Mohammed Amin, Maleh, Yassine, Alkhassawneh, Abdalwali, 2024-05-01 The relentless growth of cyber threats poses an escalating challenge to our global community. The current landscape of cyber threats demands a proactive approach to cybersecurity, as the consequences of lapses in digital defense reverberate across industries and societies. From data breaches to sophisticated malware attacks, the vulnerabilities in our interconnected systems are glaring. As we stand at the precipice of a digital revolution, the need for a comprehensive understanding of cybersecurity risks and effective countermeasures has never been more pressing. Risk Assessment and Countermeasures for Cybersecurity is a book that clarifies many of these challenges in the realm of cybersecurity. It systematically navigates the web of security challenges, addressing issues that range from cybersecurity risk assessment to the deployment of the latest security countermeasures. As it confronts the threats lurking in the digital shadows, this book stands as a catalyst for change, encouraging academic scholars, researchers, and cybersecurity professionals to collectively fortify the foundations of our digital world. |
| cyber security in accounting: THE ANALYSIS OF CYBER SECURITY THE EXTENDED CARTESIAN METHOD APPROACH WITH INNOVATIVE STUDY MODELS Diego ABBO, 2019-04-01 Cyber security is the practice of protecting systems, networks, and programs from digital attacks. These cyber attacks are usually aimed at accessing, changing, or destroying sensitive information; extorting money from users; or interrupting normal business processes.Implementing effective cyber security measures is particularly challenging today because there are more devices than people, and attackers are becoming more innovative. This thesis addresses the individuation of the appropriate scientific tools in order to create a methodology and a set of models for establishing the suitable metrics and pertinent analytical capacity in the cyber dimension for social applications. The current state of the art of cyber security is exemplified by some specific characteristics. |
| cyber security in accounting: Advanced Technologies, Systems, and Applications VIII Naida Ademović, Jasmin Kevrić, Zlatan Akšamija, 2023-10-02 This book presents proceedings of the 14th Days of Bosnian-Herzegovinian American Academy of Arts and Sciences held in Tuzla, BIH, June 1–4, 2023. Delve into the intellectual tapestry that emerged from this event, as we unveil our highly anticipated Conference Proceedings Book. This groundbreaking publication captures the essence of seven captivating technical sessions spanning from Civil Engineering through Power Electronics all the way to Data Sciences and Artificial Intelligence, each exploring a distinct realm of innovation and discovery. Uniting diverse disciplines, this publication catalyzes interdisciplinary collaboration, forging connections that transcend traditional boundaries. Within these pages, readers find a compendium of knowledge, insights, and research findings from leading researchers in their respective fields. The editors would like to extend special gratitude to the chairs of all symposia for their dedicated work in the production of this volume. |
| cyber security in accounting: Cybersecurity Management Nir Kshetri, 2021-12-17 Cyberthreats are among the most critical issues facing the world today. Cybersecurity Management draws on case studies to analyze cybercrime at the macro level, and evaluates the strategic and organizational issues connected to cybersecurity. Cross-disciplinary in its focus, orientation, and scope, this book looks at emerging communication technologies that are currently under development to tackle emerging threats to data privacy. Cybersecurity Management provides insights into the nature and extent of cyberthreats to organizations and consumers, and how such threats evolve with new technological advances and are affected by cultural, organizational, and macro‐environmental factors. Cybersecurity Management articulates the effects of new and evolving information, communication technologies, and systems on cybersecurity and privacy issues. As the COVID-19 pandemic has revealed, we are all dependent on the Internet as a source for not only information but also person-to-person connection, thus our chances of encountering cyberthreats is higher than ever. Cybersecurity Management aims to increase the awareness of and preparedness to handle such threats among policy-makers, planners, and the public. |
| cyber security in accounting: Critical Infrastructure Protection E. Goetz, S. Shenoi, 2007-11-07 The information infrastructure--comprising computers, embedded devices, networks and software systems--is vital to operations in every sector. Global business and industry, governments, and society itself, cannot function effectively if major components of the critical information infrastructure are degraded, disabled or destroyed. This book contains a selection of 27 edited papers from the First Annual IFIP WG 11.10 International Conference on Critical Infrastructure Protection. |
| cyber security in accounting: Process Operational Safety and Cybersecurity Zhe Wu, Panagiotis D. Christofides, 2021-06-09 This book is focused on the development of rigorous, yet practical, methods for the design of advanced process control systems to improve process operational safety and cybersecurity for a wide range of nonlinear process systems. Process Operational Safety and Cybersecurity develops designs for novel model predictive control systems accounting for operational safety considerations, presents theoretical analysis on recursive feasibility and simultaneous closed-loop stability and safety, and discusses practical considerations including data-driven modeling of nonlinear processes, characterization of closed-loop stability regions and computational efficiency. The text then shifts focus to the design of integrated detection and model predictive control systems which improve process cybersecurity by efficiently detecting and mitigating the impact of intelligent cyber-attacks. The book explores several key areas relating to operational safety and cybersecurity including: machine-learning-based modeling of nonlinear dynamical systems for model predictive control; a framework for detection and resilient control of sensor cyber-attacks for nonlinear systems; insight into theoretical and practical issues associated with the design of control systems for process operational safety and cybersecurity; and a number of numerical simulations of chemical process examples and Aspen simulations of large-scale chemical process networks of industrial relevance. A basic knowledge of nonlinear system analysis, Lyapunov stability techniques, dynamic optimization, and machine-learning techniques will help readers to understand the methodologies proposed. The book is a valuable resource for academic researchers and graduate students pursuing research in this area as well as for process control engineers. Advances in Industrial Control reports and encourages the transfer of technology in control engineering. The rapid development of control technology has an impact on all areas of the control discipline. The series offers an opportunity for researchers to present an extended exposition of new work in all aspects of industrial control. |
| cyber security in accounting: Data Visualization Tools for Business Applications Muniasamy, M. Anandhavalli, Naim, Arshi, Kumar, Anuj, 2024-09-13 In today’s data-driven business landscape, the ability to extract insights and communicate complex information effectively is paramount. Data visualization has emerged as a powerful tool for businesses to make informed decisions, uncover patterns, and present findings in a compelling manner. From executives seeking strategic insights to analysts delving into operational data, the demand for intuitive and informative visualizations spans across all levels of an organization. Data Visualization Tools for Business Applications comprehensively equips professionals with the knowledge and skills necessary to leverage data visualization tools effectively. Through a blend of theory and hands-on case studies, this book explores a wide range of data visualization tools, techniques, and methodologies. Covering topics such as business analytics, cyber security, and financial reporting, this book is an essential resource for business executives and leaders, marketing professionals, data scientists, entrepreneurs, academicians, educators, students, decision-makers and stakeholders, and more. |
| cyber security in accounting: Digital Transformation in Accounting Richard Busulwa, Nina Evans, 2021-05-30 Digital Transformation in Accounting is a critical guidebook for accountancy and digital business students and practitioners to navigate the effects of digital technology advancements, digital disruption, and digital transformation on the accounting profession. Drawing on the latest research, this book: Unpacks dozens of digital technology advancements, explaining what they are and how they could be used to improve accounting practice. Discusses the impact of digital disruption and digital transformation on different accounting functions, roles, and activities. Integrates traditional accounting information systems concepts and contemporary digital business and digital transformation concepts. Includes a rich array of real-world case studies, simulated problems, quizzes, group and individual exercises, as well as supplementary electronic resources. Provides a framework and a set of tools to prepare the future accounting workforce for the era of digital disruption. This book is an invaluable resource for students on accounting, accounting information systems, and digital business courses, as well as for accountants, accounting educators, and accreditation / advocacy bodies. |
| cyber security in accounting: Cybersecurity in the Digital Age Gregory A. Garrett, 2018-12-26 Produced by a team of 14 cybersecurity experts from five countries, Cybersecurity in the Digital Age is ideally structured to help everyone—from the novice to the experienced professional—understand and apply both the strategic concepts as well as the tools, tactics, and techniques of cybersecurity. Among the vital areas covered by this team of highly regarded experts are: Cybersecurity for the C-suite and Board of Directors Cybersecurity risk management framework comparisons Cybersecurity identity and access management – tools & techniques Vulnerability assessment and penetration testing – tools & best practices Monitoring, detection, and response (MDR) – tools & best practices Cybersecurity in the financial services industry Cybersecurity in the healthcare services industry Cybersecurity for public sector and government contractors ISO 27001 certification – lessons learned and best practices With Cybersecurity in the Digital Age, you immediately access the tools and best practices you need to manage: Threat intelligence Cyber vulnerability Penetration testing Risk management Monitoring defense Response strategies And more! Are you prepared to defend against a cyber attack? Based entirely on real-world experience, and intended to empower you with the practical resources you need today, Cybersecurity in the Digital Age delivers: Process diagrams Charts Time-saving tables Relevant figures Lists of key actions and best practices And more! The expert authors of Cybersecurity in the Digital Age have held positions as Chief Information Officer, Chief Information Technology Risk Officer, Chief Information Security Officer, Data Privacy Officer, Chief Compliance Officer, and Chief Operating Officer. Together, they deliver proven practical guidance you can immediately implement at the highest levels. |
| cyber security in accounting: Digital Transformation in Accounting and Auditing Arif Perdana, |
| cyber security in accounting: Information Technology Control and Audit Sandra Senft, Frederick Gallegos, Aleksandra Davis, 2016-04-19 The new edition of a bestseller, Information Technology Control and Audit, Fourth Edition provides a comprehensive and up-to-date overview of IT governance, controls, auditing applications, systems development, and operations. Aligned to and supporting the Control Objectives for Information and Related Technology (COBIT), it examines emerging trend |
| cyber security in accounting: Accounting Information Systems Arline A. Savage, Danielle Brannock, Alicja Foksinska, 2024-01-08 |
The CPA’s Role in Addressing Cybersecurity Risk - Center for …
Nation-states may launch cyber-attacks to conduct economic espionage or to fulfill geopolitical objectives (or both). Employees, unfortunately, are all too often a source of compromised …
A literature review on the role of cybersecurity in changing …
Blockchain can impact business or accounting’s cyber security system through: - the assessment of the actual features of the blockchain accounting infrastructure at different levels of internet, …
Cyber Security Risks And Strategies In Computerized …
By carefully examining the existing literature and case studies, this study aims to present a comprehensive overview of the cybersecurity landscape in the context of computerized …
Cybersecurity for Tax Professionals - Internal Revenue Service
• Understand cybersecurity threats and common cyber risks to the tax industry • Recognize the signs of fraud, scams, ransomware, phishing, smishing, QRishing, third-party compromise, and …
Cybersecurity in accounting research - SSRN
Purpose – This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper …
Accounting for Cybersecurity - ADP
Security Association has formed a task force, NSA21, to stay ahead of cyber threats in the next decade. The SEC, meanwhile, now includes guidance on cybersecurity for registered …
Implications of Cybersecurity on Accounting Information
Accounting information systems (AIS) researchers, who stand at the intersection between information systems and accounting, can contribute to understanding the impact of …
Cyber Security for Accounting and Auditing Professionals
Mar 31, 2024 · ABFA’s Cyber Security for Accounting and Auditing Professionals Review is a high quality forensic accounting training program designed for accountants and auditors. CAR is an …
Cybersecurityinaccounting research - Emerald Insight
Purpose – This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper …
ACCOUNTING AND CYBERSECURITY
The monograph examines the theoretical and applied aspects of the development of accounting to ensure cybersecurity of enterprises. The positioning of the accounting system as a platform …
Guide to Financial Security: Accounting Systems
Cloud accounting and other operations still face major security threats. As you investigate accounting solutions, security must take precedent. This guide will help you understand the …
Accountant’s Cyber Security Checklist - pnet.com.au
Accountants in public practice must satisfy cyber security requirements across multiple statutory and professional requirements. Practices must take “reasonable steps to protect client data …
Cyber security for cyber accounting : tool for the digital …
This article presents the future leader’s perspective the impact of business digital transformation, but also the threats and vulnerabilities on managing accounting information system using …
Review of strategic alignment: Accounting and cybersecurity …
In examining case studies and best practices, this review highlights successful instances of organizations aligning accounting and cybersecurity strategies to achieve a cohesive defense …
Understanding Cybersecurity and the External Audit - Center …
had a material contingent liability for an actual cyber incident, in addition to performing audit procedures related to the rea-sonableness of the liability recorded, if any, the auditor would …
THE EFFICIENCY AND EFFECTIVENESS OF THE CYBER …
This article outlines cyber security and cyber-attacks from a communication perspective and provides five cyber security communication challenges. Suggestions for further research are …
Cybersecurity Trends for Accountants in 2023 - Practice Protect
Today we proudly stand as the Accounting Industry’s largest and most trusted cyber security provider, supporting 23,000+ accountants and bookkeepers across 2000+ firms around the …
Securing Financial Information in the Digital Realm: Case …
explores organizations' challenges in protecting accounting data from evolving cyber threats. By sharing real-life case studies and industry research, we offer suggestions to enhance the...
Internal audit’s role in cybersecurity - Deloitte United States
For organizations looking to introduce initiatives or boost efforts around cybercrime and cybersecurity, here are five insights to consider and five actions you can take.
Cyber Security: The perspective of Accounting Professionals in …
The study reveals that there is high knowledge of accounting professionals in terms of cyber security and cybersecurity-related incidents from auditing firms in Nigeria as well as …
The CPA’s Role in Addressing Cybersecurity Risk - Center for …
Nation-states may launch cyber-attacks to conduct economic espionage or to fulfill geopolitical objectives (or both). Employees, unfortunately, are all too often a source of compromised …
A literature review on the role of cybersecurity in changing …
Blockchain can impact business or accounting’s cyber security system through: - the assessment of the actual features of the blockchain accounting infrastructure at different levels of internet, …
Cyber Security Risks And Strategies In Computerized …
By carefully examining the existing literature and case studies, this study aims to present a comprehensive overview of the cybersecurity landscape in the context of computerized …
Cybersecurity for Tax Professionals - Internal Revenue Service
• Understand cybersecurity threats and common cyber risks to the tax industry • Recognize the signs of fraud, scams, ransomware, phishing, smishing, QRishing, third-party compromise, …
Cybersecurity in accounting research - SSRN
Purpose – This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper …
Accounting for Cybersecurity - ADP
Security Association has formed a task force, NSA21, to stay ahead of cyber threats in the next decade. The SEC, meanwhile, now includes guidance on cybersecurity for registered …
Implications of Cybersecurity on Accounting Information
Accounting information systems (AIS) researchers, who stand at the intersection between information systems and accounting, can contribute to understanding the impact of …
Cyber Security for Accounting and Auditing Professionals
Mar 31, 2024 · ABFA’s Cyber Security for Accounting and Auditing Professionals Review is a high quality forensic accounting training program designed for accountants and auditors. CAR is an …
Cybersecurityinaccounting research - Emerald Insight
Purpose – This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper …
ACCOUNTING AND CYBERSECURITY
The monograph examines the theoretical and applied aspects of the development of accounting to ensure cybersecurity of enterprises. The positioning of the accounting system as a platform …
Guide to Financial Security: Accounting Systems
Cloud accounting and other operations still face major security threats. As you investigate accounting solutions, security must take precedent. This guide will help you understand the …
Accountant’s Cyber Security Checklist - pnet.com.au
Accountants in public practice must satisfy cyber security requirements across multiple statutory and professional requirements. Practices must take “reasonable steps to protect client data …
Cyber security for cyber accounting : tool for the digital …
This article presents the future leader’s perspective the impact of business digital transformation, but also the threats and vulnerabilities on managing accounting information system using …
Review of strategic alignment: Accounting and cybersecurity …
In examining case studies and best practices, this review highlights successful instances of organizations aligning accounting and cybersecurity strategies to achieve a cohesive defense …
Understanding Cybersecurity and the External Audit - Center …
had a material contingent liability for an actual cyber incident, in addition to performing audit procedures related to the rea-sonableness of the liability recorded, if any, the auditor would …
THE EFFICIENCY AND EFFECTIVENESS OF THE CYBER …
This article outlines cyber security and cyber-attacks from a communication perspective and provides five cyber security communication challenges. Suggestions for further research are …
Cybersecurity Trends for Accountants in 2023 - Practice Protect
Today we proudly stand as the Accounting Industry’s largest and most trusted cyber security provider, supporting 23,000+ accountants and bookkeepers across 2000+ firms around the …
Securing Financial Information in the Digital Realm: Case …
explores organizations' challenges in protecting accounting data from evolving cyber threats. By sharing real-life case studies and industry research, we offer suggestions to enhance the...
Internal audit’s role in cybersecurity - Deloitte United States
For organizations looking to introduce initiatives or boost efforts around cybercrime and cybersecurity, here are five insights to consider and five actions you can take.
Cyber Security: The perspective of Accounting Professionals …
The study reveals that there is high knowledge of accounting professionals in terms of cyber security and cybersecurity-related incidents from auditing firms in Nigeria as well as …
