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Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

Auditor Evaluation and Reporting on Cybersecurity Risks

Auditor Evaluation and Reporting on Cybersecurity Risks
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Author(s): Jeffrey S. Zanzig (Jacksonville State University, USA) and Guillermo A. Francia III (University of West Florida, USA)
Copyright: 2022
Pages: 20
Source title: Research Anthology on Business Aspects of Cybersecurity
Source Author(s)/Editor(s): Information Resources Management Association (USA)
DOI: 10.4018/978-1-6684-3698-1.ch002

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Abstract

Tremendous improvements in information networking capabilities have brought with them increased security risks resulting from the deterioration of the ability of a physical layer of computer security to protect an organization's information system. As a result, audit committees have had to deal with new security issues as well as the need to understand the cyber perpetrator and ensure the proper training of employees to consider cybersecurity risks. Standard setters including the Institute of Internal Auditors and the American Institute of Certified Public Accountants have issued guidance about lines of defense and reporting on an entity's cybersecurity risk management program and controls, respectively. Each of these topics is considered along with how cybersecurity guidance from COBIT, the National Institute of Standards and Technology, and the Center for Internet Security can be mapped into five cyber infrastructure domains to provide an approach to evaluate a system of cybersecurity.

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