Кибер рисковете в обхвата на вътрешния одит
Cyber Risks in The Scope of Internal Audit

Author(s): Valeria Dineva
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, ICT Information and Communications Technologies
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: internal audit; cyber culture; cyber risks; control; risk management
Summary/Abstract: Cyber risks inevitably accompany modern business and pose a serious threat to both companies and their employees and customers. In recent years, cyber risks have consistently been at the top of risk rankings, usually in the top ten. This is what necessitates the inclusion of these risks in the scope of internal audit. Given the overall concept of internal audit, it can be assumed that the expectations for it are to provide assurance about the effectiveness of risk management processes, including and cyber risks in the organization and to help improve them

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