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Internal Audit Role in Cybersecurity

Authors :
Carataș Maria Alina
Spătariu Elena Cerasela
Gheorghiu Gabriela
Source :
Ovidius University Annals: Economic Sciences Series, Vol XVII, Iss 2, Pp 510-513 (2017)
Publication Year :
2017
Publisher :
Ovidius University Press, 2017.

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.

Details

Language :
English
ISSN :
23933127
Volume :
XVII
Issue :
2
Database :
Directory of Open Access Journals
Journal :
Ovidius University Annals: Economic Sciences Series
Publication Type :
Academic Journal
Accession number :
edsdoj.52dffbe3d0b84dd6aba6909d606442c5
Document Type :
article