Cybersecurity

INFORMATION COMMUNICATION TECHNOLOGY (ICT) AND ACCOUNTING FRAUD

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Abstract
This study examined the effect of accounting technology on fraud prevention and detection in organizations. Specifically, it investigated the relationship between accounting software, cybersecurity measures, automated internal controls, and ICT training on the prevention and detection of accounting fraud. The study adopted an ex-post facto research design, and data were collected through a structured questionnaire administered to accounting and audit professionals across various sectors, including banking, insurance, and oil and gas industries in Nigeria. A total of 360 valid responses were analyzed using multiple linear regression with the aid of EViews 13 statistical software. The findings revealed that accounting software has a significant positive effect on fraud prevention and detection, indicating that the use of modern accounting tools such as automated reconciliations and audit trails enhances transparency and accountability in financial reporting. Cybersecurity measures, including encryption and multi-factor authentication, were also found to significantly reduce the risk of unauthorized access and fraudulent manipulation of accounting data. Similarly, automated internal controls significantly improved the detection of irregular transactions and reduced the incidence of fraudulent activities. Moreover, ICT training among employees was shown to significantly strengthen organizational capacity to identify, prevent, and respond effectively to potential accounting fraud. The study concludes that the adoption of accounting technologies and continuous ICT skill development are crucial to enhancing fraud prevention and detection mechanisms in organizations. It recommends that organizations should invest more in modern accounting software, implement robust cybersecurity frameworks, and conduct regular ICT-based fraud awareness training for employees. This will not only improve financial integrity but also strengthen the overall internal control environment for sustainable organizational performance.
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co-supervisor

CYBERSECURITY RISK ASSESSMENT AND COMMUNICATION IN ORGANIZATIONS

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In the digital era, the role of non-technical users in ensuring cybersecurity has become increasingly critical. This research project delves into the multifaceted domain of enhancing cybersecurity awareness among individuals without technical backgrounds. The primary objective is to conduct a comprehensive study that evaluates the current state of cybersecurity awareness among non-technical users and proposes effective strategies for improvement. The study will adopt a mixed-methods approach, combining surveys, interviews, and behavioral observations to assess the existing level of cybersecurity awareness among the target demographic. Special attention will be given to understanding common misconceptions, areas of vulnerability, and the impact of individual behaviors on overall cybersecurity posture. Furthermore, the research will explore the efficacy of various educational interventions, including workshops, training modules, and awareness campaigns, in enhancing cybersecurity knowledge and practices among non-technical users. The project aims to identify the most effective methods for imparting cybersecurity concepts in an accessible and engaging manner. The anticipated outcome of this research is a set of evidence-based recommendations for organizations and educational institutions to design and implement tailored cybersecurity awareness programs. By bridging the gap between technical intricacies and everyday user experiences, this study seeks to contribute to a safer digital environment for all individuals, regardless of their technical expertise
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co-supervisor

DESIGN AND IMPLEMENTATION OF AN ENCRYPTION AND MULTIFACTOR AUTHENTICATION SYSTEM FOR CLOUD ENVIRONMENT

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Cloud computing has revolutionized the way businesses manage their IT infrastructure, offering scalable, cost-effective, and flexible solutions. However, as organizations migrate to the cloud, cybersecurity becomes a critical concern. This paper explores how cloud computing enhances cybersecurity for businesses by leveraging advanced security mechanisms such as encryption, multi-factor authentication, artificial intelligence (AI)-driven threat detection, and automated compliance management. Cloud service providers (CSPs) offer robust security frameworks, including real-time monitoring, distributed denial of service (DDoS) protection, and secure access controls, reducing the risk of cyber threats. Additionally, cloud-based security facilitates disaster recovery, data loss prevention, and regulatory compliance, strengthening overall business resilience. While cloud computing introduces new security challenges, implementing best practices and leveraging CSP security measures can significantly enhance an organization's cybersecurity posture. This study highlights the benefits, challenges, and future trends of cloud computing
in securing business operations against evolving cyber threats. To this purpose, this project designs and implements an encryption and multi-factor authentication system for cloud computing environments using a two-factor authentication approach: first-factor authentication via user ID/email and password, and second-factor authentication via OTP sent to user email. The system is developed using HTML, CSS, JavaScript, and Viejas for the front-end, Laravel and PHP for the backend, and MySQL for the database.
Supervisor(s)
co-supervisor