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1
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MANAGEMENT SYSTEM FOR DYNAMIC ANALYSIS OF MALICIOUS SOFTWARE

100%
Cabaj K.
Information Systems in Management
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2016
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vol. 5
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issue 4
473-480
EN
In the recent years, one can observe the increase in the number of malicious software (malware) samples analyzed by the antivirus companies. One explanation is associated with attacker's antivirus systems hider tactic, which modifies hostile programs form, without changing it functionality. In effect, the first step of analysis is associated with the check if a given sample is a new threat or modification of existing. Very often such simple test can be performed automatically by dedicated information system. Paper describes information system, which allows dynamic analysis of malicious sample. Presented system was developed and deployed in the Institute of Computer Science, Warsaw University of Technology. During performed security research concerning ransomware threats system proves its usefulness. Additionally, the system become a knowledge base of known malware recently analyzed by our security team.
2
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Financial, Accounting and Tax Implications of Ransomware Attack

89%
Krivokapić Đ., Nikolić A., Stefanović A., Milosavljević M.
Studia Iuridica Lublinensia
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2023
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vol. 32
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issue 1
191-211
PL
Oprogramowanie typu ransomware jest obecnie istotnym zagrożeniem w zakresie cyberbezpieczeństwa. W niniejszym artykule analizujemy finansowe konsekwencje ataków typu ransomware, a także motywy zapłaty okupu przez ofiarę takiego ataku oraz prawne, bilansowe i podatkowe konsekwencje takiej zapłaty. Podejście metodologiczne zastosowane w pracy stanowi połączenie metody formalno-dogmatycznej z metodą krytyki literatury. Na początku opisujemy wszelkie potencjalne straty, jakie mogą wynikać z ataku ransomware. Następnie poddajemy analizie warunki, w których zapłata przez jednostkę organizacyjną okupu jakiegokolwiek rodzaju, w tym wymuszonego drogą komputerową, jest legalna, a także inne względy, które ofiara musi wziąć pod uwagę, decydując się na zapłatę okupu. W tym zakresie analizujemy bilansowe i podatkowe implikacje strat poniesionych na skutek ataku ransomware, ze szczególnym uwzględnieniem zapłaty okupu.
EN
Ransomware is a prime cybersecurity threat at the moment. In this paper we analyze financial implications of ransomware attacks, motivation of the ransomware victim to pay ransom, and legal, accounting and tax implications of such payment. The methodological approach used in the study is a combination of formal-dogmatic method and argumentative literature review. First, we provide an overview of all potential losses which could be incurred by the ransomware attack. Further, we analyze under which conditions is legal to pay any kind of ransom, including cyber ransom, as an organization as well as which other considerations victims should consider when deciding to pay ransom. In that respect we analyze accounting and tax implications of losses inflicted by the ransomware attack, putting special attention to the ransom payments.
3
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Cyberzagrożenia w internecie – analiza przypadków

88%
Połowin A.
Cybersecurity and Law
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2024
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vol. 12
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issue 2
117-130
EN
W artykule opisano zagadnienia dotyczące ataków ransomware i specyficznych ataków phishingowych, które mają za zadanie doprowadzić do ataków ransomware. Analiza przypadku skupia się na opisie ataku ransomware oraz jego skutkach, przedstawia sposób postępowania cyberprzestępcy w celu nakłonienia użytkownika internetu do podjęcia ta�kich działań, w których efekcie stanie się on ofiarą ataku ransomware. Celem opracowania jest zasugerowanie możliwych rozwiązań wyjścia z sytuacji, gdy użytkownik już stał się ofiarą ataku jednocześnie bez poddawania się szantażowi atakującego. Ponadto przedstawione przykłady ataków mają za zadanie nauczyć rozróżniać wiadomości phishingowe od autentycznych. W artykule wykorzystano autentyczne przykłady ataków, których omówienie pomoże zwiększyć czujność użytkowników internetu i zminimalizować skutki ewentualnego ataku cyberprzestępcy, a być może także ograniczyć liczbę ofiar ataków ransomware.
4
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The impact of COVID-19 pandemic on cybersecurity in electronic banking in Poland

63%
Macierzyński W. Ł., Boczoń W.
Central European Review of Economics & Finance
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2022
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vol. 39
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issue 4
39-55
EN
Purpose: The purpose of the article is to present both theoretical and practical basis for cybersecurity in electronic banking in Poland during the COVID-19 pandemic. During this period a major reorganisation of IT solutions occurred, which allowed to extend the range of online products and services offered both to bank customers and employees. As our life is more and more dependent on digital technologies, cyber attacks have become more costly and more dangerous. Driven by dynamic technological development regulations have changed, which resulted in cybersecurity becoming a key priority in financial institutions. All the more so because the rapid technological development has been followed by more and more advanced techniques used by criminals searching for easy financial profits. Methodology: The paper uses the method of literature review - mostly electronic sources,  descriptive and comparative analyses. Findings: From customers, perspective, the impact of COVID-19 pandemic on cybersecurity in electronic banking in Poland may be recognized as negative. The years 2020-2021 brought a dynamic growth in the number of digital banking customers, especially mobile banking. In those years financial institutions recorded  an enormous increase in online payments, which was the result of strong, forced by the pandemic, surge in sales in E-commerce. At the same time, there was a sharp rise in the crime rate targeted at banks, but most of all, at bank customers. While the security of the very financial institutions remained unthreatened, there was an explosion in the number of cybercrimes  targeted at E-banking users, with the losses giving dozens of millions PLN in total. That is reflected by the data provided by the National Bank of Poland, numerous complaints to the Financial Ombudsman, the Office of Competition and Consumer Protection, as well as the police investigations. Practical implications: The analysis of relations between theoretical and practical bases of cybersecurity in E-banking in Poland during the COVID-19 pandemic is a key factor for financial institutions. Cybercrime undermines customers' trust in E-channels and therefore negatively influences how banks are perceived, the level of the users' activity in digital channels, and consequently, activity and sales in E-channels. Besides the image and financial risks, banks need to take into consideration the increase in reputation, operation and legal risks. On these grounds, it is possible for state organisations and financial institutions to develop professional education concerning cybersecurity, not only for E-banking customers, but for the whole society.
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