volume 36, issue 2, P193-217 2019
DOI: 10.1108/maj-11-2017-1690
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Filip Caron

Abstract: Purpose The purpose of this paper is to highlight the potential of cyber-testing techniques in assessing the effectiveness of cyber-security controls and obtaining audit evidence. Design/methodology/approach The paper starts with an identification of the applicable cyber-testing techniques and evaluates their applicability to generally accepted assurance schemes and cyber-security guidelines. Findings Cyber-testing techniques are providing insight in the effectiveness of the actual implementation of cyber…

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