Advances in information technology have greatly changed communications and business
transactions between firms and their customers and suppliers. As a result, cybersecurity risk …

Digitalization becomes a key strategy for the success of businesses, which in today's critical
times, are under remarkable pressures and diffused uncertainty. The rapid pace of …

The increasing use of digital technologies among companies has emphasised the
importance and role of cybersecurity as a new risk management dimension, not least …

This paper introduces a measure of firm-specific cybersecurity awareness that can be used
in empirical research exploring cyber-related issues facing corporations. It extends and …

In the big data era, internal audit functions (IAFs) should innovate their techniques so as to
add value to their organizations. The use of data analytics (DA) increases IAFs' ability to …

The aim of this paper is to analyze the effectiveness of internal audit of cybersecurity. We
developed a Cybersecurity Audit Index composed of three dimensions–planning, performing …

This research conducts a comprehensive review spanning nine years of literature on IT audit
and control practices. Utilizing bibliometric and content analyses, it examines 88 articles …

This study investigates the extant literature concerned with Information Technology
Governance (ITG), published in leading accounting and management information systems …

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 …

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 …