Mediating Effect of Information Security Culture on the Relationship between Information Security Activities and Organizational Performance in the Nigerian Banking Setting

Abstract

The era of globalization brought about changes in the development of information technology systems, invariably affect business activities in order to be at p ace with the global world (Bab atunde & Selamat, 2011 & 2012). So, this paper confers on the investigatio n of accounting information security activities and the establishment of an information security culture in an or ganizational setting. The goal of this paper absolutely is to illuminate on information security projects, establishm ent of information security culture and the imperative of updating technological systems of the banking industry from the perspective of Nigeria as a developing country. Conversely, the challenges Nigerian banks en compassed with non-compliance with the international security standards as a result of lack of establishm ent information security culture, thereby led to fraud perpetration within the management. So, the governing council of Central bank of Nigeria is seeking to eradicate frauds to the minimum level. Also, the need to establis h an information security culture with the organization and to update the users of technologi cal systems meet the global world to achieve the highest key performance indicator (KPI).