Impact of the assertive and advisory role of internal auditing on proactive measures to enhance cybersecurity: evidence from GCC
Hamada Elsaid Elmaasrawy,
Omar Ikbal Tawfik
Abstract:Purpose
This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).
Design/methodology/approach
The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.
Findings
The results show a positive effect of the ADRIA on each of the organisational proactive meas… Show more
Set email alert for when this publication receives citations?
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.