The aim of this paper is to analyze how effective internal audit of cybersecurity is. We developed a Cybersecurity … Audit Index composed of three dimensions (planning, performing and reporting) to address this question. We hypothesize that … successful cyber attack. We tested our hypotheses in a survey with auditors and Chief Audit Executives from various countries and …

or audit and 80% of them being affiliated with national or international accounting professional bodies. The research has … brought by emerging technologies such as: Big Data, data analytics, cloud computing and mobile technologies. 115 participants … took part in a survey during January and February 2017, all having at least one year of practical experience in accounting …