Volume 20 Issue 1, April 2025

 

ARTICLE INFO
Article History:
Received: 27 March 2025
Accepted: 22 April 2025
Published: 30 April 2025

ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 20 ISSUE 1

TARGETED CYBER ATTACKS ON HEALTH DATA AMID THE COVID-19 OUTBREAK: INSIGHT FROM THE MOVING TARGET DEFENCES (MTD) PERSPECTIVE

Intan Salwani Mohamed1, Nurul Farah Aini Mokhris2 and Sharina Tajul Urus3♣

1Accounting Research of Institute (ARI HICoE), Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia
2Business Development Department, MAHSA University, Bandar Saujana Putra, Selangor, Malaysia
3Faculty of Accountancy, University Teknologi MARA Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia


ABSTRACT

Cybercrime has plagued Malaysia's healthcare sector since the late 1970s. Since the COVID-19 outbreak, the healthcare sector has increasingly become the target of complex and coordinated cyberattacks. Cybercriminals exploit the situation; healthcare operations, which function incessantly, have emerged as primary targets. Examining the determinants that affect cyberattacks on health data is essential to avert data breaches and enhance cybersecurity. This study investigates four factors that may lead to cyberattacks on health data during the COVID-19 pandemic: vulnerability of cybersecurity defences (VOCD), a rich source of valuable health data (RSOVHD), rapid technological advancement (RTA), and employee behaviour (EB). Data was collected through questionnaire survey distributed to selected private and public healthcare facilities in Malaysia. This study's hypotheses were tested using Statistical Package for Social Sciences (SPSS) version 25 and SmartPLS version 4. The findings of this study reveal that the vulnerability of cybersecurity defences (VOCD) and the rich source of valuable health data (RSOVHD) significantly lead to cyberattacks against health data (CYB). However, rapid technological advancement (RTA) and employee behaviour (EB) did not significantly lead to cyberattacks against health data. This study contributed to the knowledge of cyberattacks against health data, particularly in Malaysia.

Keywords: Cyberattacks Against Health Data, Healthcare Sector, Cyber Security, Moving Target Defences (MTD), COVID-19 Pandemic

Corresponding Author: Sharina Tajul Urus; Faculty of Accountancy, University Teknologi MARA Cawangan Selangor, Kampus Puncak Alam, Selangor, Malaysia; Email: sharina675@uitm.edu.my