Obtaining reasonable assurance on cyber resilience

Filip Caron

Managerial Auditing Journal, 2019, vol. 36, issue 2, 193-217

Abstract: Purpose - The purpose of this paper is to highlight the potential of cyber-testing techniques in assessing the effectiveness of cyber-security controls and obtaining audit evidence. Design/methodology/approach - The paper starts with an identification of the applicable cyber-testing techniques and evaluates their applicability to generally accepted assurance schemes and cyber-security guidelines. Findings - Cyber-testing techniques are providing insight in the effectiveness of the actual implementation of cyber-security controls, which may significantly deviate from the conceptual designs of these controls. Furthermore, cyber-testing techniques could provide concise input for cyber-risk management and improvement recommendations. Originality/value - The presented cyber-testing techniques could complement traditional process-oriented assurance techniques with specialized technical analyses of real-world implementations that focus on the adversaries’ viewpoint.

Keywords: Cyber risk; Cyber security; IT audit; Cyber assurance; Cyber resilience; Cyber security testing (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eme:majpps:maj-11-2017-1690

DOI: 10.1108/MAJ-11-2017-1690

Access Statistics for this article

Managerial Auditing Journal is currently edited by Professor Jie Zhou

More articles in Managerial Auditing Journal from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().