Title: Internal auditing and cyber security: audit role and procedural contribution

Authors: Petros Lois; George Drogalas; Alkiviadis Karagiorgos; Alkis Thrassou; Demetris Vrontis

Addresses: Department of Accounting, School of Business, University of Nicosia, Makedonitissis 46, 2417, Nicosia, Cyprus ' Department of Business Administration, University of Macedonia, 156 Egnatia Street, GR 54636, Greece ' Department of Accounting, School of Business, University of Nicosia, 2417, Cyprus ' Department of Marketing, School of Business, University of Nicosia, Makedonitissis 46, 2417, Nicosia, Cyprus ' Department of Marketing, School of Business, University of Nicosia, Makedonitissis 46, 2417, Nicosia, Cyprus

Abstract: 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 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.

Keywords: cyber security; internal audit; factors; service.

DOI: 10.1504/IJMFA.2021.116207

International Journal of Managerial and Financial Accounting, 2021 Vol.13 No.1, pp.25 - 47

Received: 29 Sep 2020
Accepted: 24 Nov 2020

Published online: 01 Jul 2021 *

Full-text access for editors Access for subscribers Purchase this article Comment on this article