IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03198562.html
   My bibliography  Save this paper

Cybersecurity risks and situation awareness: Audit committees' appraisal

Author

Listed:
  • Didier Fass

    (ICN Business School, MOSEL - Proof-oriented development of computer-based systems - LORIA - FM - Department of Formal Methods - LORIA - Laboratoire Lorrain de Recherche en Informatique et ses Applications - Inria - Institut National de Recherche en Informatique et en Automatique - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique)

  • Stéphanie Thiéry

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

The issue of cybersecurity has become a challenge for companies and boards of directors. Cybersecurity is not only an IT topic but a risk extended to all operations of the companies. Indeed, cybersecurity potentially has an impact on financial reporting quality, this attribution being one of the duties of audit committees. Using Endsley's model, our exploratory study seeks to determine the levels of cyber situational awareness of audit committee members, how they comply with it and if this appraisal matches the steps identified within the model.

Suggested Citation

  • Didier Fass & Stéphanie Thiéry, 2020. "Cybersecurity risks and situation awareness: Audit committees' appraisal," Post-Print hal-03198562, HAL.
    • Handle: RePEc:hal:journl:hal-03198562
    DOI: 10.1007/978-3-030-52581-1_11
    Note: View the original document on HAL open archive server: https://hal.science/hal-03198562
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03198562/document
    Download Restriction: no
    File URL: https://libkey.io/10.1007/978-3-030-52581-1_11?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Rahimian, Firoozeh & Bajaj, Akhilesh & Bradley, Wray, 2016. "Estimation of deficiency risk and prioritization of information security controls: A data-centric approach," International Journal of Accounting Information Systems, Elsevier, vol. 20(C), pages 38-64.
    2. 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.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Slapničar, Sergeja & Vuko, Tina & Čular, Marko & Drašček, Matej, 2022. "Effectiveness of cybersecurity audit," International Journal of Accounting Information Systems, Elsevier, vol. 44(C).
    2. Ya-Fang Wang & Yu-Chu Hsieh, 2023. "Credit Rating and Board Evaluation of Family Firms," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 16(1), pages 7-18, October.
    3. Yusheng Kong & Peter Yao Lartey & Fatoumata Binta Maci Bah & Nirmalya B. Biswas, 2018. "The Value of Public Sector Risk Management: An Empirical Assessment of Ghana," Administrative Sciences, MDPI, vol. 8(3), pages 1-18, July.
    4. Caraiman Adrian-Cosmin, 2020. "CoCo PATTERN IN CORPORATE GOVERNANCE," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 6, pages 131-137, December.

    More about this item

    Keywords

    Cybersecurity Awareness; Board of Directors; Audit Committee; Safety by Design; Cyber-resilience;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03198562. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.