Using time-driven activity-based costing to manage digital forensic readiness in large organisations

K. Reddy (), H. S. Venter () and M. S. Olivier ()
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K. Reddy: University of Pretoria
H. S. Venter: University of Pretoria
M. S. Olivier: University of Pretoria

Information Systems Frontiers, 2012, vol. 14, issue 5, No 9, 1077 pages

Abstract: Abstract A digital forensic readiness (DFR) programme consists of a number of activities that should be chosen and managed with respect to cost constraints and risk. Traditional cost systems, however, can not provide the cost of individual activities. This makes it difficult or impossible for organisations to consider cost when making decisions about specific activities. In this paper we show that the relatively new cost system, time-driven activity-based costing (TDABC), can be used to determine the cost of implementing and managing activities required for DFR. We show through analysis and simulation that the cost information from a TDABC model can be used for such decisions. We also discuss some of the factors that ought to be considered when implementing or managing the use of TDABC in a large organisation.

Keywords: Digital forensic readiness; Time-driven activity-based costing; Forensics management; Cost management (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (5)

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DOI: 10.1007/s10796-011-9333-x

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