Islam, Md. Shariful; Farah, Nusrat; Stafford, Thomas F. - In: Managerial Auditing Journal 33 (2018) 4, pp. 377-409
Purpose: The purpose of the study is to explore the factors associated with the extent of security/cybersecurity audit by the internal audit function (IAF) of the firm. Specifically, the authors focused on whether IAF/CAE (certified audit executive [CAE]) characteristics, board involvement...