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Pregled bibliografske jedinice broj: 1113336

How effective is internal auditors' cyber security assurance?


Čular, Marko; Drašček, Matej; Slapničar, Sergeja; Vuko Tina
How effective is internal auditors' cyber security assurance?, 2021. (popularni rad).


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Naslov
How effective is internal auditors' cyber security assurance?

Autori
Čular, Marko ; Drašček, Matej ; Slapničar, Sergeja ; Vuko Tina

Vrsta, podvrsta
Ostale vrste radova, popularni rad

Godina
2021

Ključne riječi
Cyber security ; Internal audit ; Risk management ; CSA Index

Sažetak
The European Confederation of Institute of Internal Auditors recognises cyber security (CS) as one of the top five business risks. The recent global pandemic has only intensified it by telecommuting, expanding work environment with videoconferencing software, adding personal devices, and private WiFi networks to organization’s systems. Despite orchestrated efforts in CS risk management, the number of successful attacks is still growing. Principles of sound risk management warrant that cyber security risk management is organised in the three lines model. Business units together with the information technology function represent the first line. The information security risk management represents the second line of cyber security. An independent assurance that CS risk management strategy, policies, procedures and controls are effective if is provided by the third line the internal audit function (IAF). Yet, many IAFs lack expertise and resources in the area of cyber security. This eBrochure reports the findings of a joint research project of the University of Queensland (Australia) and the University of Split (Croatia) about the effectiveness of cyber security risk assurance. We developed an original Index of CS assurance effectiveness and measured it on a large-scale international sample. 183 of Chief Audit Executives (CAE) and IT auditors from 20 different countries, organizations of various sizes and industries participated in the survey from the end of May 2020 till the beginning of August 2020.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Ustanove:
Ekonomski fakultet, Split

Profili:

Avatar Url Tina Vuko (autor)

Avatar Url Marko Čular (autor)

Poveznice na cjeloviti tekst rada:

Pristup cjelovitom tekstu rada

Citiraj ovu publikaciju:

Čular, Marko; Drašček, Matej; Slapničar, Sergeja; Vuko Tina
How effective is internal auditors' cyber security assurance?, 2021. (popularni rad).
Čular, M., Drašček, M., Slapničar, S. & Vuko Tina (2021) How effective is internal auditors' cyber security assurance?.. Popularni rad.
@unknown{unknown, author = {\v{C}ular, Marko and Dra\v{s}\v{c}ek, Matej and Slapni\v{c}ar, Sergeja}, year = {2021}, keywords = {Cyber security, Internal audit, Risk management, CSA Index}, title = {How effective is internal auditors' cyber security assurance?}, keyword = {Cyber security, Internal audit, Risk management, CSA Index} }
@unknown{unknown, author = {\v{C}ular, Marko and Dra\v{s}\v{c}ek, Matej and Slapni\v{c}ar, Sergeja}, year = {2021}, keywords = {Cyber security, Internal audit, Risk management, CSA Index}, title = {How effective is internal auditors' cyber security assurance?}, keyword = {Cyber security, Internal audit, Risk management, CSA Index} }




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