Peculiarities of cybercrime investigation in the banking sector of Ukraine: review and analysis

This study conceptualizes and tests an integrative research model based on extended technology acceptance model (TAM) by integrating electronic service quality to strengthen the customer behavioral intention mediated through brand attitude in the context of e-banking in India. This study applies the cognitive, affective, and conative sequence to measure the antecedents and results of electronic service quality. The study has gathered a total of 455 usable responses by self-administered questionnaire through convenience sampling from young employed graduates aged between 16 and 29 years. Structural equation modelling techniques have been applied to the data and the results have provided that dimensions of electronic service quality model (customer service, web design, assurance, preferential treatment, information provision) relate to the electronic service quality. Electronic service quality and perceived usefulness significantly build customer attitude and intention to use internet banking services. However, against the TAM postulation, perceived ease of use does not influence customer’s intention to adopt internet banking service.

The purpose of the article is to study computer crimes in the credit and financial sphere based on elements of forensic characteristics of crimes and analysis of the ways of their commission. The relevance of the study is due to the rapid increase in the number of computer crimes in the credit and financial sphere and the low level of their disclosure. The research was conducted using the method of system analysis and synthesis of information obtained from criminal proceedings, as well as reports from the Ministry of Internal Affairs of Ukraine and the National Police of Ukraine, from 2014 to 2018. The most actual motives and methods of committing computer crimes in the financial sphere have been analyzed and it has been established that during the period of Ukraine’s independence, the level of economic crimes has increased by almost 300%. The increase in the number of crimes contributes to the distrust of the injured party to the law enforcement agencies, savings of funds of financial institutions on cyber security, low level of information security of the financial sphere of Ukraine, lack of clear coordination between the relevant departments, which are responsible for the investigation of these crimes. The necessity of conducting separate investigative actions at the initial stage of the investigation has been justified in order to facilitate the rapid identification of the suspect, causing material damage and, in general, the investigation process.

The increase in online credit card transactions in the digital era has caused an increase in credit card cyber incidents. This is happening globally, including in Indonesia. Thus, it will affect a bank’s reputation as well as its financial losses. Therefore, optimal fraud risk management is needed in a banking effort to prevent credit card fraud. In response, this article intended to study credit card fraud prevention by examining the relationship between digital security required for customer data security; fraud brainstorming to identify process weaknesses; and compliance management to manage regulatory compliance. The next step was to test whether the anti-fraud specialist is competent to moderate this relationship. This study used a quantitative approach. This study included 27 Indonesian card issuers. Primary sources were used to collect data for this study. The primary data were analyzed using a structural equation model (SEM). The results of the study show that digital security, fraud brainstorming, and compliance management were positively and significantly related to the prevention of credit card fraud, at a significance level of 5%, the t-statistic has a numerical value of 6.161, 5.079, and 5.98 each. Furthermore, testing the moderating effect obtained t-statistic values of 7.330, 4.161, and 7.694. Competency results obtained with positive and significant influence moderate the relationship between these factors and credit card fraud prevention. These findings have policy implications for banking and government objectives in fighting credit card fraud through implementing prevention strategies.

Acknowledgments
This research was conducted as part of the process of study completion at the Padjadjaran University, Bandung, Indonesia. We would like to express our sincere gratitude to the respondents who participated in this research.