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Risk is a result of human behaviour: Leveraging behavioural analytics to strengthen internal controls

Author

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  • Mehta, Arvind

Abstract

Behavioural analytics is an area of data analytics that focuses on providing insight into the actions of people, (eg system configurations, data download, hiring, approvals) which if collected and analysed can help proactively identify the intentions of an insider who looks vulnerable and can pose a risk to the organisation. Behavioural analytics is used to identify opportunities that can manage risk and proactively identify and realise specific business outcomes.

Suggested Citation

  • Mehta, Arvind, 2021. "Risk is a result of human behaviour: Leveraging behavioural analytics to strengthen internal controls," Cyber Security: A Peer-Reviewed Journal, Henry Stewart Publications, vol. 4(3), pages 202-212, March.
    • Handle: RePEc:aza:csj000:y:2021:v:4:i:3:p:202-212
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    More about this item

    Keywords

    fraud; audit analytics; insider threat; threat agent; audit issues; internal audit; cyber risk; behavioural analytics;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management

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