Proceedings of the 53rd Hawaii International Conference on System Sciences
This paper proposes a research framework for studying the connections-realized and potential-between unstructured data (UD) and cybersecurity and internal controls. In the framework, cybersecurity and internal control goals determine the tasks to be conducted. The task influences the types of UD to be accessed and the types of analysis to be done, which in turn influences the outcomes that can be achieved. Patterns in UD are relevant for cybersecurity and internal control, but UD poses unique challenges for its analysis and management. This paper discusses some of these challenges including veracity, structuralizing, bias, and explainability.
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Accounting and Finance
Jesus Canelón, Esperanza Huerta, Normal Leal, and Terry Ryan. "Unstructured data for cybersecurity and internal control" Proceedings of the 53rd Hawaii International Conference on System Sciences (2020): 5411-5420.