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Using time-driven activity-based costing to manage digital forensic readiness in large organisations

Author

Listed:
  • K. Reddy

    (University of Pretoria)

  • H. S. Venter

    (University of Pretoria)

  • M. S. Olivier

    (University of Pretoria)

Abstract

A digital forensic readiness (DFR) programme consists of a number of activities that should be chosen and managed with respect to cost constraints and risk. Traditional cost systems, however, can not provide the cost of individual activities. This makes it difficult or impossible for organisations to consider cost when making decisions about specific activities. In this paper we show that the relatively new cost system, time-driven activity-based costing (TDABC), can be used to determine the cost of implementing and managing activities required for DFR. We show through analysis and simulation that the cost information from a TDABC model can be used for such decisions. We also discuss some of the factors that ought to be considered when implementing or managing the use of TDABC in a large organisation.

Suggested Citation

  • K. Reddy & H. S. Venter & M. S. Olivier, 2012. "Using time-driven activity-based costing to manage digital forensic readiness in large organisations," Information Systems Frontiers, Springer, vol. 14(5), pages 1061-1077, December.
    • Handle: RePEc:spr:infosf:v:14:y:2012:i:5:d:10.1007_s10796-011-9333-x
    DOI: 10.1007/s10796-011-9333-x
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    References listed on IDEAS

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    1. Qian, Li & Ben-Arieh, David, 2008. "Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts," International Journal of Production Economics, Elsevier, vol. 113(2), pages 805-818, June.
    2. Bahli, Bouchaib & Rivard, Suzanne, 2005. "Validating measures of information technology outsourcing risk factors," Omega, Elsevier, vol. 33(2), pages 175-187, April.
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    Cited by:

    1. Shaio Yan Huang & Chi-Chen Lin & An-An Chiu & David C. Yen, 0. "Fraud detection using fraud triangle risk factors," Information Systems Frontiers, Springer, vol. 0, pages 1-14.
    2. Maria Isabel Pedro & Joao Cancio Martins & José António Filipe, 2018. "Competing globally with cost accounting: a case study," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 8(2), pages 1412-1412.
    3. R. Ramesh & H. Raghav Rao, 2012. "Information systems frontiers editorial December 2012," Information Systems Frontiers, Springer, vol. 14(5), pages 963-965, December.
    4. Shaio Yan Huang & Chi-Chen Lin & An-An Chiu & David C. Yen, 2017. "Fraud detection using fraud triangle risk factors," Information Systems Frontiers, Springer, vol. 19(6), pages 1343-1356, December.
    5. Nikolaos Serketzis & Vasilios Katos & Christos Ilioudis & Dimitrios Baltatzis & Georgios Pangalos, 2019. "Improving Forensic Triage Efficiency through Cyber Threat Intelligence," Future Internet, MDPI, vol. 11(7), pages 1-15, July.

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