The relationship between internal audit and information security: An exploratory investigation

Steinbart, Paul John; Raschke, Robyn L.; Gal, Graham; Dilla, William N.

doi:10.1016/j.accinf.2012.06.007

Cited by 66 publications

(47 citation statements)

References 17 publications

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“…The authors examined three dimensions of information technology material weaknesses: data processing integrity, system access and security and system structure and usage. The authors find that the association with forecast accuracy appears to be strongest for IT control weaknesses most directly related to data processing integrity Steinbart et al, 2012 The relationship between internal audit and information security Exploratory study. Steinbart et al, stated that the internal audit and information-security functions should co-operate synergistically (continued) Kahyaoglu and Caliyurt, 2018 Cyber security assurance process from the internal audit perspective Conceptual study.…”

Section: Methodsmentioning

confidence: 99%

Cybersecurity in accounting research

Haapamäki

Sihvonen

2019

MAJ

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Purpose This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach This is a synthesis paper that summarizes the research literature on cybersecurity, introducing knowledge from the extant research and revealing areas requiring further examination. Findings This synthesis identifies a research framework that consists of the following research themes: cybersecurity and information sharing, cybersecurity investments, internal auditing and controls related to cybersecurity, disclosure of cybersecurity activities and security threats and security breaches. Practical implications Academics, practitioners and the public would benefit from a research framework that categorizes the research topics related to cybersecurity in the accounting field. This type of analysis is vital to enhance the understanding of the academic research on cybersecurity and can be used to support the identification of new lines for future research. Originality/value This is the first literature analysis of cybersecurity in the accounting field, and it has significant implications for research and practice by detailing, for example, the benefits of and obstacles to information sharing. This synthesis also highlights the importance of the model for cybersecurity investments. Further, the review emphasizes the role of internal auditing and controls to improve cybersecurity.

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Section: Methodsmentioning

confidence: 99%

Cybersecurity in accounting research

Haapamäki

Sihvonen

2019

MAJ

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“…Recent research has increasingly focused on human factors influencing the outcome of IS security and risk management processes. Previous research focuses on behavioral theories [1], describing the entire IS security and risk management process, security awareness [20,11], behavior [6], communication [7] and the positive impact of audits [22] and standardization efforts [12].…”

Section: Related Workmentioning

confidence: 99%

Using Stakeholder Knowledge for Data Quality Assessment in IS Security Risk Management Processes

Sillaber

Breu

2015

Proceedings of the 2015 ACM SIGMIS Conference on Computers and People Research

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The availability of high quality documentation of the IS as well as knowledgeable stakeholders are an important prerequisite for successful IS security risk management processes. However, little is known about the relationship between stakeholders, their knowledge about the IS, security documentation and how quality aspects influence the security and risk properties of the IS under investigation. We developed a structured data quality assessment process to identify quality issues in the security documentation of an information system. For this, organizational stakeholders were interviewed about the IS under investigation and models were created from their description in the context of an ongoing security risk management process process. Then, the research model was evaluated in a case study. We found that contradictions between the models created from stakeholder interviews and those created from documentation were a good indicator for hidden security risks. The findings indicate that the proposed data quality assessment process provides valuable inputs for the ongoing security and risk management process. While current research considers users as the most important resource in security and risk management processes, little is known about the hidden value of various entities of documentation available at the organizational level. This study highlights the importance of utilizing existing IS security documentation in the security and risk management process and provides risk managers with a toolset for the prioritization of security documentation driven improvement activities.Keywords information systems security risk management; information system security documentation quality; data quality of information system security documentation; stakeholder knowledge driven process

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“…Дослідженнями різних аспектів інформаційного за-безпечення управління, в тому числі контролю, займа-лись як вітчизняні, так і зарубіжні автори наукових праць [1][2][3][4][5][6][7] бардаш с. в., патраманська л. Ю.…”

Section: аналіз літературних даних та постановка проблемиunclassified

“…У дослідженні [7] розкрито взаємозв'язок інформацій-ної безпеки та внутрішнього аудиту, що є особливо актуаль-ним для підприємств електронної комерції, діяльність яких супроводжуються новими інформаційними ризиками.…”

Section: Issn 2226-3780unclassified

Identification of information providing of control for e-commerce enterprises

Бардаш¹,

Патраманська²

2016

TAPR

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The relationship between internal audit and information security: An exploratory investigation

Cited by 66 publications

References 17 publications

Cybersecurity in accounting research

Cybersecurity in accounting research

Using Stakeholder Knowledge for Data Quality Assessment in IS Security Risk Management Processes

Identification of information providing of control for e-commerce enterprises

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