Review of Cybersecurity Audit Management and Execution Approaches

Zakaria, Khairun Nisyak; Othman, Siti Hajar; Zainal, Anazida

doi:10.1109/icriis48246.2019.9073641

Cited by 2 publications

(1 citation statement)

References 12 publications

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“…The rapid development of technology and the increasing usage of new technologies create the need for protection against malicious activities that target information systems (Gordon et al, 2003;Hannaford, 1995). The security of electronic services concerns cyber security between networks (Eling and Schnell, 2016;Zakaria et al, 2019). A key concern of businesses is to have information systems that do not allow unauthorised users access and ensure that information is not vulnerable to spying or other incidents of infringement (Gordon et al, 2003).…”

Section: The Need For a Theoretical Frameworkmentioning

confidence: 99%

Internal auditing and cyber security: audit role and procedural contribution

Vrontis

Karagiorgos

Thrassou

et al. 2021

IJMFA

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Businesses operate in a dynamic environment that is constantly changing and in which they are undermined by various risks. One in particular, is that of cyber security. Internal auditors, through their multifaceted role, can contribute to the reduction of the information systems' violation. Extant works, nevertheless, on the connection between internal audit and cyber security worldwide, are scant, and practically non-existent for the case of Greece. Thus, the purpose of this paper is to examine the variables that influence cyber security and which, at the same time, are relevant to internal audit. In this context, methodologically, a questionnaire was distributed to companies listed 26 P. Lois et al. on the Athens Stock Exchange and addressed to their internal auditors. The findings of the survey identified key factors impacting cyber security, including the degree and nature of cooperation between IT staff and auditors, and training regarding information technology.

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