ОРГАНИЗАЦИОННИ ПОДХОДИ ЗА МИНИМАЛИЗИРАНЕ НА КИБЕРРИСКОВЕТЕ ПРИ ОДИТОРСКАТА ДЕЙНОСТ
ORGANIZATIONAL APPROACHES TO MINIMIZE CYBER RISK IN AUDIT ACTIVITIES

Summary/Abstract: The conditions of digitalization and computerization of processes and activities require a corresponding adaptation of audit by applying adequate and innovative approaches. These conditions create new threats and challenges related to cyber-attacks. The financial and reputational damage caused by the latter has been increasing every year. Advances in technology provide for competitive advantages for organizations and auditors, but require greater effort and focus on cyber risk management. The aim of the paper is to present the impact of technology on audit activity. The paper features the organizational approaches auditors apply to minimize the related threads and proposes an original model to assess cyber risk.

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