The relationship between internal auditor’s role and cybersecurity in Malaysia
Information technology (IT) is rapidly being integrated into various fields, particularly finance. Although IT helps run daily operations quickly, effectively, and competitively but the transformation has exposed businesses and companies to the risk of cyberattacks such as data theft, software corru...
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my-uum-etd.107372023-11-05T02:30:27Z The relationship between internal auditor’s role and cybersecurity in Malaysia 2023 Sadiqah Aishah, Othman Ghazali, Mohamad Zulkurnai College of Business (COB) College of Business T58.5-58.64 Information technology T Technology (General) Information technology (IT) is rapidly being integrated into various fields, particularly finance. Although IT helps run daily operations quickly, effectively, and competitively but the transformation has exposed businesses and companies to the risk of cyberattacks such as data theft, software corruption and disruption of business operations. The Institute of Internal Auditors (IIA) has launched the Three Lines Model which has proven effective in mitigating cybersecurity risks through the first and second lines of defense. Nonetheless, the specific role of internal auditors as the third line of defense in preventing cyberattacks in Malaysia remains unclear and requires further clarification. Therefore, the objectives of this study are to (i) examine the relationship between the internal auditor’s role and the internal audit principles in providing assurance to the organization’s cybersecurity, (ii) examine the relationship between the internal auditor’s role and cybersecurity of the organization’s governance, risk, and control and (iii) examine the relationship between internal auditor’s role and the competency to assess and mitigate cybersecurity risk. A total of seven participants with diverse backgrounds in the industry were interviewed using openended questions. The study revealed a positive correlation between the role of internal auditors and the internal audit principles in providing cybersecurity assurance to the organizations. Furthermore, there is a significant relationship between the internal auditor’s role and the cybersecurity of the organization’s governance, risk, and control. Additionally, the study found a positive relationship between the internal auditor’s role and their ability to assess and mitigate cybersecurity risk. These findings provide valuable insight into the contributions of internal auditors towards cybersecurity in Malaysia. 2023 Thesis https://etd.uum.edu.my/10737/ https://etd.uum.edu.my/10737/1/s828663_01.pdf text eng 2026-04-30 staffonly https://etd.uum.edu.my/10737/2/s828663_02.pdf text eng public other masters Universiti Utara Malaysia |
institution |
Universiti Utara Malaysia |
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UUM ETD |
language |
eng eng |
advisor |
Ghazali, Mohamad Zulkurnai |
topic |
T58.5-58.64 Information technology T Technology (General) |
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T58.5-58.64 Information technology T Technology (General) Sadiqah Aishah, Othman The relationship between internal auditor’s role and cybersecurity in Malaysia |
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Information technology (IT) is rapidly being integrated into various fields, particularly finance. Although IT helps run daily operations quickly, effectively, and competitively but the transformation has exposed businesses and companies to the risk of cyberattacks such as data theft, software corruption and disruption of business operations. The Institute of Internal Auditors (IIA) has launched the Three Lines Model which has proven effective in mitigating cybersecurity risks through the first and second lines of defense. Nonetheless, the specific role of internal auditors as the third line of defense in preventing cyberattacks in Malaysia remains unclear and requires further clarification. Therefore, the objectives of this study are to (i) examine the relationship between the internal auditor’s role and the internal audit principles in providing assurance to the organization’s cybersecurity, (ii) examine the relationship between the internal auditor’s role and cybersecurity of the organization’s governance, risk, and control and (iii) examine the relationship between internal auditor’s role and the competency to assess and mitigate cybersecurity risk. A total of seven participants with diverse backgrounds in the industry were interviewed using openended questions. The study revealed a positive correlation between the role of internal auditors and the internal audit principles in providing cybersecurity assurance to the organizations. Furthermore, there is a significant relationship between the internal auditor’s role and the cybersecurity of the organization’s governance, risk, and control. Additionally, the study found a positive relationship between the internal auditor’s role and their ability to assess and mitigate cybersecurity risk. These findings provide valuable insight into the contributions of internal auditors towards cybersecurity in Malaysia. |
format |
Thesis |
qualification_name |
other |
qualification_level |
Master's degree |
author |
Sadiqah Aishah, Othman |
author_facet |
Sadiqah Aishah, Othman |
author_sort |
Sadiqah Aishah, Othman |
title |
The relationship between internal auditor’s role and cybersecurity in Malaysia |
title_short |
The relationship between internal auditor’s role and cybersecurity in Malaysia |
title_full |
The relationship between internal auditor’s role and cybersecurity in Malaysia |
title_fullStr |
The relationship between internal auditor’s role and cybersecurity in Malaysia |
title_full_unstemmed |
The relationship between internal auditor’s role and cybersecurity in Malaysia |
title_sort |
relationship between internal auditor’s role and cybersecurity in malaysia |
granting_institution |
Universiti Utara Malaysia |
granting_department |
College of Business (COB) |
publishDate |
2023 |
url |
https://etd.uum.edu.my/10737/1/s828663_01.pdf https://etd.uum.edu.my/10737/2/s828663_02.pdf |
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1783729420510429184 |