Internal Audit Role in Cybersecurity

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