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Big Data in Auditing: A Value-Focused Approach to Cybersecurity Management



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Journal of Information Systems Security
Volume 15, Number 2 (2019)
Pages 77100
ISSN 1551-0123 (Print)
ISSN 1551-0808 (Online)
David L. Coss — Deloitte, USA
Kane Smith — UNC Greensboro, USA
Jackson Foster — Ernst & Young, USA
Simran Dhillon — ISEG, Universidade de Lisboa, Portugal
Information Institute Publishing, Washington DC, USA




The use of Big Data in Auditing represents significant challenges in terms of data privacy and security in the modern era as institutions and governments struggle to manage varying auditing-related concerns. Hence, it is important to understand how key stakeholders in this context feel about the problem to learn how it can be managed with respect to cybersecurity. In this paper, 100 individuals were interviewed to elicit their implicit values with regard to consumer data privacy and security, which are then transformed into actionable objectives that can be used for developing context-specific policy. To accomplish this goal, Keeney’s (1999) value focused thinking approach is used to convert individual stakeholder values into objectives, which can then form the basis for cybersecurity policy planning, specific to the context of Big Data and organizational audits. Having a defined set of objectives allows both institutions and governments to allocate finite resources in a more prudent and effective manner using policy that takes advantage of these objectives during the decision making process of their creation.




Cybersecurity Management, Stakeholder Values, Big Data, Auditing




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