Table 1. Notations and the parameters... | Emerald Publishing

Table 1.

Notations and the parameters employed for the MOIP model

Notation or parameter	Description
G	Organisation’s finance department
F	Internal audit committee
R	External risk manager
A	Accountant
Fa	Forensic accountant
Z	Nature of human resources for the investigation of cyberfraud (Index z): g, f, r, a and fa, where g, f, a and fa are internal anti-fraud personnels while r is external
N_c	Number of available human resources of types c, ∀c
I	Number of bank’s branches, i = 1, 2… . I
J	Number of shift of anti-fraud personnel, j = 1, 2, 3, i.e. J = 3
S	Types of cyberfraud occurrences, s = 1, 2,……p
A_ijz	Minimum number of total human resources of type z to be allocated to i-th bank’s branches and j-th shift
C^z	The cost of the employed capacities (both the hiring and operational cost of the anti-fraud personnel of type z). In this case, C^g, C^f, C^r, C^a and C^fa for the cost for the organisation’s finance department, internal audit committee, risk manager, accountant and forensic accountant
$R C_{s}^{z}$	Average number of reported or suspected cyberfraud cases of type s by the anti-fraud personnel of type z
P_ij	P_ij is considered to be 1 if there is a possibility of a cyberfraud occurrence in i-th bank’s branches and j-th shift, otherwise P_ij is taken as zero
d_ij	Minimum number of external risk managers and forensic accountants for cyberfraud investigation in i-th bank’s branches and j-th shift
e_ij	Minimum number of forensic accountants for cyberfraud control in i-th bank’s branches and j-th shift
SO_ijs	Cyberfraud occurrence of type s at in i-th bank’s branches j-th shift SO_ijs ϵ {0, 1}. If cyberfraud occurs it takes the value of 1 otherwise 0
M_s	Minimum number of anti-fraud personnel to be deployed for cyberfraud incidences of type s
h_ij	Duration of cyberfraud investigation in i-th bank’s branches and j-th shift

Notation or parameter	Description
G	Organisation’s finance department
F	Internal audit committee
R	External risk manager
A	Accountant
Fa	Forensic accountant
Z	Nature of human resources for the investigation of cyberfraud (Index z): g, f, r, a and fa, where g, f, a and fa are internal anti-fraud personnels while r is external
N_c	Number of available human resources of types c, ∀c
I	Number of bank’s branches, i = 1, 2… . I
J	Number of shift of anti-fraud personnel, j = 1, 2, 3, i.e. J = 3
S	Types of cyberfraud occurrences, s = 1, 2,……p
A_ijz	Minimum number of total human resources of type z to be allocated to i-th bank’s branches and j-th shift
C^z	The cost of the employed capacities (both the hiring and operational cost of the anti-fraud personnel of type z). In this case, C^g, C^f, C^r, C^a and C^fa for the cost for the organisation’s finance department, internal audit committee, risk manager, accountant and forensic accountant
$R C_{s}^{z}$	Average number of reported or suspected cyberfraud cases of type s by the anti-fraud personnel of type z
P_ij	P_ij is considered to be 1 if there is a possibility of a cyberfraud occurrence in i-th bank’s branches and j-th shift, otherwise P_ij is taken as zero
d_ij	Minimum number of external risk managers and forensic accountants for cyberfraud investigation in i-th bank’s branches and j-th shift
e_ij	Minimum number of forensic accountants for cyberfraud control in i-th bank’s branches and j-th shift
SO_ijs	Cyberfraud occurrence of type s at in i-th bank’s branches j-th shift SO_ijs ϵ {0, 1}. If cyberfraud occurs it takes the value of 1 otherwise 0
M_s	Minimum number of anti-fraud personnel to be deployed for cyberfraud incidences of type s
h_ij	Duration of cyberfraud investigation in i-th bank’s branches and j-th shift