"Managing Cybersecurity and Other Fraud Risks in Small and Medium Enterprises – A Framework to Build a Fraud Management Program in Times of Digitalization", öffnet eine externe URL in einem neuen Fenster von Michaela Trierweiler und Barbara Krumay (JKU Business School, Institut für Wirtschaftsinformatik - Information Engineering) untersuchen Möglichkeiten, wie Betrug in digitalen und sozio-technischen Arbeitsumgebungen von KMU minimiert werden kann. Basierend auf einem gestaltungsorientierten Forschungsansatz wurde ein Fraud-Management-Framework entwickelt, das es KMUs ermöglicht, Fraud-Risiken zu identifizieren und darauf aufbauend ein für das jeweilige KMU passende Fraud-Management-Konzept zu erstellen.

Abtract

Fraud, particularly cybercrime, is an emerging worldwide risk that targets not only large but also small and medium enterprises (SME). SMEs are especially vulnerable because they often have limited resources in terms of money, staff, and IT knowledge. Because of the role SMEs play in the European economy, reducing their vulnerability has gained more importance. Therefore, this study considers the question of how to minimize fraud in SME-related digital and socio-technical work environments. Based on a design science research approach, we developed a fraud management framework to allow SMEs to identify individual fraud risks and establish an individual fraud management program based on the framework at hand. To be adaptable to different industries and sizes of SMEs, we propose a modular concept of documents and workshop material that includes occupational and cyber-fraud cases because previous fraud management concepts often handled only one of them.