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Characteristics of cybersecurity and IT involvement by the IA activity

Author

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  • Calvin, Christopher
  • Eulerich, Marc
  • Holt, Matthew

Abstract

We provide the first, large scale, global study on the characteristics associated with an internal audit function’s involvement in IT and cybersecurity assurance. Using a unique dataset of 1,142 survey responses, we identify internal audit development (i.e., level of maturity) and two characteristics of internal audit knowledge availability (CAE IT certification and external sourcing) as being positively associated with the performance of IT assurance, cybersecurity assurance, or both. Our findings are informative to academia, laying the groundwork for further exploration of internal audit’s engagement in IT and cybersecurity assurance. They are also informative to practice, as they provide insight to standard setters, practitioners, management, and governance bodies about characteristics that can enhance internal audit’s ability to provide IT and cybersecurity assurance.

Suggested Citation

  • Calvin, Christopher & Eulerich, Marc & Holt, Matthew, 2025. "Characteristics of cybersecurity and IT involvement by the IA activity," International Journal of Accounting Information Systems, Elsevier, vol. 56(C).
    • Handle: RePEc:eee:ijoais:v:56:y:2025:i:c:s1467089525000028
    DOI: 10.1016/j.accinf.2025.100726
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    References listed on IDEAS

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    1. repec:eme:maj000:maj-02-2018-1804 is not listed on IDEAS
    2. Lawrence J. Abbott & Brian Daugherty & Susan Parker & Gary F. Peters, 2016. "Internal Audit Quality and Financial Reporting Quality: The Joint Importance of Independence and Competence," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 54(1), pages 3-40, March.
    3. Sezer Bozkus Kahyaoglu & Kiymet Caliyurt, 2018. "Cyber security assurance process from the internal audit perspective," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 33(4), pages 360-376, May.
    4. Paul Coram & Colin Ferguson & Robyn Moroney, 2008. "Internal audit, alternative internal audit structures and the level of misappropriation of assets fraud," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 48(4), pages 543-559, December.
    5. Steinbart, Paul John & Raschke, Robyn L. & Gal, Graham & Dilla, William N., 2012. "The relationship between internal audit and information security: An exploratory investigation," International Journal of Accounting Information Systems, Elsevier, vol. 13(3), pages 228-243.
    6. Steinbart, Paul John & Raschke, Robyn L. & Gal, Graham & Dilla, William N., 2018. "The influence of a good relationship between the internal audit and information security functions on information security outcomes," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 15-29.
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    Cited by:

    1. Tang, Rui & Li, Mingyu, 2026. "Cybersecurity and corporate resilience –a study based on listed companies in China," Technology in Society, Elsevier, vol. 84(C).

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    Keywords

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    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • L86 - Industrial Organization - - Industry Studies: Services - - - Information and Internet Services; Computer Software

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