MANAGERIAL AUDITING JOURNAL, vol.33, no.4, pp.360-376, 2018 (Peer-Reviewed Journal)
Article / Article
MANAGERIAL AUDITING JOURNAL
Social Sciences Citation Index, Scopus
Cybersecurity, Assurance, Internal auditing, Cyber risk, INFORMATION SECURITY
Purpose - The purpose of this study is to analyze the cybersecurity assurance approaches to determine the key issues and weaknesses within the internal audit and risk management perspective. Organizations increasingly rely on digital data to drive their growth and they are interconnected in a complex web to a multitude of stakeholders.