THE ROLE OF INTERNAL AUDITORS CHARACTERISTICS IN CYBERSECURITY RISK ASSESSMENT IN FINANCIAL-BASED BUSINESS ORGANISATIONS: A CONCEPTUAL REVIEW

Objetivo: Este documento visa estabelecer urn quadro teórico que melhorará o exame do papel dos auditores internos na avaliaçâo de riscos de cibersegurança em organizaçôes empresariais de base fináncéira. Organizaçöes de negocios com base fináncéira sâo instituiçôes ou empresas que prestam serviços...

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Veröffentlicht in:	RGSA : Revista de Gestão Social e Ambiental 2024-01, Vol.18 (6), p.1-33
Hauptverfasser:	Usman, Alih, Che-Ahmad, Ayoib, Abdulmalik, Salau Olarinoye
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit committees Confidentiality Cybercrime Cybersecurity Information technology Integrity Internal auditors Literature reviews Malware Organizations Professional ethics Risk assessment
Online-Zugang:	Volltext
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