Cyber security assurance process from the internal audit perspective


Kahyaoglu S. B. , ÇALIYURT K.

MANAGERIAL AUDITING JOURNAL, vol.33, no.4, pp.360-376, 2018 (Peer-Reviewed Journal) identifier identifier

  • Publication Type: Article / Article
  • Volume: 33 Issue: 4
  • Publication Date: 2018
  • Doi Number: 10.1108/maj-02-2018-1804
  • Journal Name: MANAGERIAL AUDITING JOURNAL
  • Journal Indexes: Social Sciences Citation Index, Scopus
  • Page Numbers: pp.360-376
  • Keywords: Cybersecurity, Assurance, Internal auditing, Cyber risk, INFORMATION SECURITY

Abstract

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.