A study was carried out on the bacterial counts of water used for commercial production of ice. Total of twenty samples (ten raw water samples and ten ice samples) were collected at random from ten different locations, and subjected to aerobic mesophilic bacterial and coliform counts according to FAO/WHO standard methods for the examination of water and wastewater. The results showed that the raw water had mean aerobic plate count of 2.05 x 10 3 cfu/ml, coliform MPN ranged from <2 to 110coliforms/ml and two samples yielded E. coli. The ice had mean aerobic plate count of 7.90 x 10 3 cfu/ml and coliform MPN ranged from <2 to 130 coliforms/ml and four samples yielded E. coli. It is recommended based on the findings that the commercial ice makers should observe hygienic practices in all their operations, so as to reduce the chances of contamination and possible infection by the microbial contaminants.
Purpose: This paper aims to establish a theoretical framework that will enhance the examination of the role of internal auditors in cybersecurity risk assessment in financial-based business organizations. Financial-based business organizations are institutions or companies that render financial services to public and private stakeholders in an economy. It is a powerful sector in the economy of every country. This drive poses a lot of challenges to organizations. Hence, business organizations strategically devised a means to safeguard the integrity, confidentiality, and availability of information. Also, innovation poses many risks and threats to the internal audit function in an organization.
Theoretical Framework/Findings: Using the competency and planned behaviour theories (McClelland 1973 and Ajzen,1991), this study disclosed that the task performance of cybersecurity risk assessment by the internal auditor is influenced by the required internal auditor’s characteristics of professional ethics of integrity and objectivity, personality traits, professional skills competency professional knowledge competency and deterrence and rewards to advise the management on the implications of cyber security risk on business organisations for monitoring and mitigations.
Methodology: A literature review approach is adopted to highlight the role of internal auditors in cyber security risk assessment in financial–based business organizations.
Research Limitation/Implication: This conceptual paper has consequences for the practice of internal auditing. This approach is helpful to academic scholars in testing it out in the real world. This model is helpful to practitioners when evaluating the function of IAs in the cybersecurity risk assessment context.
Originality/Values: Earlier auditing-related studies haven't addressed this problem. This study makes an effort to close such a gap and investigate the subject of the internal auditor’s characteristics and cyber security risk assessment among financial-based organizations.
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