The Role of Internal Audit in Enhancing Cyber Security From The Auditors' Point of View | ||||
| مجلة العلوم التجارية والبيئية | ||||
| Volume 4, Issue 1, January 2025, Page 127-146 PDF (549.53 K) | ||||
| Document Type: المقالات الأصلية | ||||
| DOI: 10.21608/jcese.2024.321691.1079 | ||||
 View on SCiNiTO | ||||
| Author | ||||
Iman Babiker  
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| Assistant Professor of Accounting College of Business Administration, Princess Nourah bint Abdulrahman University (PNU), (Riyadh), Saudi Arabia | ||||
| Abstract | ||||
| Purpose: This study investigates the role of internal audit procedures in enhancing cybersecurity effectiveness. It seeks to answer key questions: Is the efficiency and effectiveness of internal audits indicative of proper cybersecurity standards? To what extent can audit committees improve internal audit efficiency and achieve information security? How do information security governance standards help mitigate cybersecurity risks? To address these questions, the opinions of 30 internal auditors from Saudi Arabia, Sudan, and Egypt were surveyed. Methodology: A descriptive and analytical approach was used. Findings: The findings reveal a positive relationship between the efficiency and effectiveness of internal audits and enhanced cybersecurity. Specifically, a more effective internal audit system correlates with stronger information security, and improvements in information security governance standards significantly reduce electronic risks. Contribution and Value: This study emphasizes the crucial role of internal auditing in strengthening cybersecurity from the auditors' perspective, focusing on its impact on auditing frameworks and security strategies. As one of the few studies addressing this intersection, it provides valuable insights and recommendations for stakeholders in both fields. The research highlights the importance of internal auditing in protecting information confidentiality and mitigating risks, proposing innovative solutions aligned with technological advancements to enhance resilience against vulnerabilities. Ultimately, the study aims to foster discussions on effective risk management strategies in a rapidly evolving digital landscape. | ||||
| Keywords | ||||
| Internal audit; cybersecurity; information security risks | ||||
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