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Improving Fraud Control in Small Banks using Dynamic Object-based Separation of Duties
| International Journal of Computer Applications |
| Foundation of Computer Science (FCS), NY, USA |
| Volume 174 - Number 13 |
| Year of Publication: 2021 |
| Authors: Ephrem Kwaku Kwaa-Aidoo |
10.5120/ijca2021921024
|
Ephrem Kwaku Kwaa-Aidoo . Improving Fraud Control in Small Banks using Dynamic Object-based Separation of Duties. International Journal of Computer Applications. 174, 13 ( Jan 2021), 33-39. DOI=10.5120/ijca2021921024
Abstract
Conflicts arise when the execution of two or more tasks by a person creates a vulnerability which when exploited could threaten a business and its goals. These threats could lead to a severe loss of corporate resources and in some cases result in the collapse of businesses. This paper discusses the issue of implementing separation of duty within an information system to deal with conflicting tasks. It examined the issue of separation of duty within small banks and their efforts to prevent fraud. The paper argues that separation of duty in these organisations is not effective and can be compounded by the use of mechanisms like job rotation. It focuses on object-based separation of duty and its possible use in small firms. It proposes the introduction of elements of the Chinese wall security policy and its derivatives to introduce granularity into the implementation of object-based separation of duty.
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