The Internet of Things (IoT) represents a modern approach where boundaries between real and digital domains are progressively eliminated by changing over consistently every physical device to smart object ready to provide valuable services. These services provide a vital role in different life domains but at the same time create new challenges particularly in security and privacy. Authenticatio...

Risk analysis is the first essential step in the risk management process. In order to do an effective risk analysis, is necessary to identify and quantify the threats to information technology assets. Then statistical models of information security threats are required to develop effective risk analysis methodologies. We present experimental evidence suggesting that network intrusion attacks fo...

As network speeds and complexities increase, the development of automated systems that enact optimal tactical responses will be required. INFOSEC (information security) alert correlation systems provide a natural home for such capabilities. It can be asked whether the current generation of these systems has the technical capabilities required to enact optimal tactical responses. Specifically, i...

Risk has always motivated security in general terms; both assurance and IT governance approaches to security begin with a focus on risk, but the connection between risk and technical security is soon lost. As a result it is usually impossible to quantify the value of security features, or give metrics for the value of a security design compared to alternatives. This thesis describes the Securit...

It is often useful to predict opponent behavior when playing a generalsum two-player normal form game. However best-responding to an inaccurate prediction can lead to a strategy which is vulnerable to exploitation. This paper proposes a novel method, Restricted Stackelberg Response with Safety (RSRS), for an agent to select a strategy to respond to a prediction. The agent uses the confidence it...

Computer security auditing constitutes an important part of any organization’s security procedures. Because of the many inadequacies of currently used manual methods, thorough and timely auditing is often difficult to attain. Recent literature suggests that expert systems techniques can offer significant benefits when applied to security procedures such as risk analysis, security auditing and i...

The purpose of this paper is to offer a formal model of corporate income tax evasion. While individual tax evasion is essentially a portfolio selection problem, corporate income tax evasion is much more complicated. When the owner of a firm decides to evade taxes, not only does it risk being detected by the tax authorities but, more importantly, the optimal compensation scheme offered to the em...

This paper aims to (1) analyze the profiles of transgressors (detected evaders); (2) examine reason(s) that triggered a tax audit, causes of tax evasion, audit timeframe and tax penalty charged; and (3) to assess if tax auditors followed the guidelines as stated in the ‘Tax Audit Framework’ when conducting tax audits. In 2011, the Inland Revenue Board Malaysia (IRBM) had audited and finalized 5...