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Internal Audit Role in Cybersecurity

Author

Listed:
  • CarataÈ™ Maria Alina

    (“Andrei Saguna†University of Constanta)

  • Spătariu Elena Cerasela

    (“Ovidius†University of Constanta)

  • Gheorghiu Gabriela

    (“Ovidius†University of Constanta)

Abstract

In a changing world, with a massive exposure to risks on all levels, from nature climate change to violent cyber war attempts, the business environment needs to adapt its instruments in mitigating and responding to cyber-security risks on different stages: prevention, detection, disposal, improvement. Internal audit function has a key role in assessing cyber disruptions as part of strategic risks and identifying the operational control gaps on the business level, working with management at developing and maintaining an adaptive capacity to different types of risks building and improving business continuity.

Suggested Citation

  • CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2017. "Internal Audit Role in Cybersecurity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 510-513, December.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:510-513
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    More about this item

    Keywords

    cyber security; internal audit; cyber attacks; business continuity; cyber resilience;
    All these keywords.

    JEL classification:

    • F60 - International Economics - - Economic Impacts of Globalization - - - General
    • K24 - Law and Economics - - Regulation and Business Law - - - Cyber Law
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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