IDEAS home Printed from https://ideas.repec.org/h/spr/lnichp/978-3-031-80122-8_16.html
   My bibliography  Save this book chapter

Managing Cybersecurity and Other Fraud Risks in Small and Medium Enterprises—A Framework to Build a Fraud Management Program in Times of Digitalization

Author

Listed:
  • Michaela K. Trierweiler

    (Johannes Kepler University Linz—JKU Business School)

  • Barbara Krumay

    (Johannes Kepler University Linz—JKU Business School)

Abstract

Fraud, particularly cybercrime, is an emerging worldwide risk that targets not only large but also small and medium enterprises (SME). SMEs are especially vulnerable because they often have limited resources in terms of money, staff, and IT knowledge. Because of the role SMEs play in the European economy, reducing their vulnerability has gained more importance. Therefore, this study considers the question of how to minimize fraud in SME-related digital and socio-technical work environments. Based on a design science research approach, we developed a fraud management framework to allow SMEs to identify individual fraud risks and establish an individual fraud management program based on the framework at hand. To be adaptable to different industries and sizes of SMEs, we propose a modular concept of documents and workshop material that includes occupational and cyber-fraud cases because previous fraud management concepts often handled only one of them.

Suggested Citation

  • Michaela K. Trierweiler & Barbara Krumay, 2025. "Managing Cybersecurity and Other Fraud Risks in Small and Medium Enterprises—A Framework to Build a Fraud Management Program in Times of Digitalization," Lecture Notes in Information Systems and Organization,, Springer.
    • Handle: RePEc:spr:lnichp:978-3-031-80122-8_16
    DOI: 10.1007/978-3-031-80122-8_16
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:lnichp:978-3-031-80122-8_16. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.