Security in a Web-Based Environment

Managerial Finance, Vol. 26, No. 11, pp. 42-54, 2000

26 Pages Posted: 24 Jun 2004

See all articles by William S. Hopwood

William S. Hopwood

Florida Atlantic University - School of Accounting

David Sinason

Northern Illinois University - Department of Accountancy

Robert R. Tucker

Fordham University - Accounting Area

Abstract

This paper sets forth a conceptual model for web security within the context of the overall systems development effort, and within the context of traditional accounting internal control processes and structures. Such a model allows for the enterprise-wide control of security risks over a prolonged period of time.

Although a website offers amazing new capabilities for communicating with a broader range of customers, it is still essentially an information system. Consequently, the well-established methods of information system analysis are applicable in assessing the system's risks and vulnerabilities regardless of the unique, new risks involved. We illustrate the approach to analyzing security by structuring the paper around each of the following phases of development: systems analysis; systems design; systems implementation. The paper concludes with a few case studies indicating how this approach can be applied in real-world situations.

Keywords: Web-Based Security, Internet Security, Systems analysis

JEL Classification: M40, M49

Suggested Citation

Hopwood, William S. and Sinason, David and Tucker, Robert R., Security in a Web-Based Environment. Managerial Finance, Vol. 26, No. 11, pp. 42-54, 2000, Available at SSRN: https://ssrn.com/abstract=557210

William S. Hopwood

Florida Atlantic University - School of Accounting ( email )

University Tower
220 SE 2 Avenue
Fort Lauderdale, FL 33301
United States

David Sinason

Northern Illinois University - Department of Accountancy ( email )

College of Business
DeKalb, IL 60115
United States

Robert R. Tucker (Contact Author)

Fordham University - Accounting Area ( email )

Graduate School of Business
113 W. 60th Street
New York, NY 10023
United States
212-636-6121 (Phone)

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