Mediating Effect of Information Security Culture on the Relationship between Information Security Activities and Organizational Performance in the Nigerian Banking Setting


  •  Mohamad Selamat    
  •  Dorcas Babatunde    

Abstract

The era of globalization brought about changes in the development of information technology systems,invariably affect business activities in order to be at pace with the global world (Babatunde & Selamat, 2011 &2012). So, this paper confers on the investigation of accounting information security activities and theestablishment of an information security culture in an organizational setting. The goal of this paper absolutely isto illuminate on information security projects, establishment of information security culture and the imperativeof updating technological systems of the banking industry from the perspective of Nigeria as a developingcountry. Conversely, the challenges Nigerian banks encompassed with non-compliance with the internationalsecurity standards as a result of lack of establishment information security culture, thereby led to fraudperpetration within the management. So, the governing council of Central bank of Nigeria is seeking to eradicatefrauds to the minimum level. Also, the need to establish an information security culture with the organizationand to update the users of technological systems meet the global world to achieve the highest key performanceindicator (KPI).



This work is licensed under a Creative Commons Attribution 4.0 License.