Publication Date


Document Type

Conference Proceeding

Publication Title

Proceedings of the 53rd Hawaii International Conference on System Sciences

First Page


Last Page



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.


This is the Version of Record and can also be read online here.

Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.


Accounting and Finance