Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, lea...Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.展开更多
目前工业控制系统(Industrial Control System,ICS)广泛应用于电力、水利、交通运输、大型制造行业以及国家基础公共设施,已经成为国家安全战略的重要部分。传统的信息安全防护技术(如防火墙技术、入侵检测技术等)因其技术原理和适用协...目前工业控制系统(Industrial Control System,ICS)广泛应用于电力、水利、交通运输、大型制造行业以及国家基础公共设施,已经成为国家安全战略的重要部分。传统的信息安全防护技术(如防火墙技术、入侵检测技术等)因其技术原理和适用协议的差异,使工业控制系统不能取得很好的防范效果。为了有效地提高ICS的安全防护能力,该文针对ICS的数据特点以及协议特点设计了一款ICS信息安全审计系统,该审计系统主要由数据采集模块、内容检测模块、异常行为判断模块、行为处理模块、审计响应模块等组成。实验结果表明,本系统能够对ICS进行全方位的安全审计,能够极大程度地提高ICS的安全防护能力。展开更多
文摘Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.
文摘目前工业控制系统(Industrial Control System,ICS)广泛应用于电力、水利、交通运输、大型制造行业以及国家基础公共设施,已经成为国家安全战略的重要部分。传统的信息安全防护技术(如防火墙技术、入侵检测技术等)因其技术原理和适用协议的差异,使工业控制系统不能取得很好的防范效果。为了有效地提高ICS的安全防护能力,该文针对ICS的数据特点以及协议特点设计了一款ICS信息安全审计系统,该审计系统主要由数据采集模块、内容检测模块、异常行为判断模块、行为处理模块、审计响应模块等组成。实验结果表明,本系统能够对ICS进行全方位的安全审计,能够极大程度地提高ICS的安全防护能力。
