Information security risk items and management practices for mobile payment using non-financial-institution service providers: An exploratory study

Shaio-Yan Huang, Tawei Wang, Yu-Ting Huang and Tzu-Ning Yeh

International Journal of Accounting Information Systems, 2024, vol. 53, issue C

Abstract: Mobile payment has become increasingly popular in recent years. However, concerns remain about the information security risk management practices implemented by non-financial-institution mobile payment service providers, such as mobile phone carriers and technology companies, using tokenization systems and encryption mechanisms. Using the modified Delphi method and building on the COBIT 2019 framework, this study explores and suggests how these non-financial-institution mobile payment service providers can consider a more holistic list of information security risk items and their corresponding management practices. We believe the proposed practices will help non-financial-institution mobile payment service providers focus on the valuable aspects of information security risks.

Keywords: Non-financial institutions; Mobile payment; Information security; Internal control; COBIT 2019 (search for similar items in EconPapers)
Date: 2024
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/S1467089524000174
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:53:y:2024:i:c:s1467089524000174

DOI: 10.1016/j.accinf.2024.100684

Access Statistics for this article

International Journal of Accounting Information Systems is currently edited by S.V. Grabski

More articles in International Journal of Accounting Information Systems from Elsevier
Bibliographic data for series maintained by Catherine Liu ().