Internal Audit Role in Cybersecurity

Carataș Maria Alina (), Spătariu Elena Cerasela () and Gheorghiu Gabriela ()
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Carataș Maria Alina: “Andrei Saguna†University of Constanta
Spătariu Elena Cerasela: “Ovidius†University of Constanta
Gheorghiu Gabriela: “Ovidius†University of Constanta

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 2, 510-513

Abstract: In a changing world, with a massive exposure to risks on all levels, from nature climate change to violent cyber war attempts, the business environment needs to adapt its instruments in mitigating and responding to cyber-security risks on different stages: prevention, detection, disposal, improvement. Internal audit function has a key role in assessing cyber disruptions as part of strategic risks and identifying the operational control gaps on the business level, working with management at developing and maintaining an adaptive capacity to different types of risks building and improving business continuity.

Keywords: cyber security; internal audit; cyber attacks; business continuity; cyber resilience (search for similar items in EconPapers)
JEL-codes: F60 K24 M42 M48 O33 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:2:p:510-513

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