CYBER ATTACKS, CYBER SECURITY AUDITS AND AN INTEGRATED AUDIT MODEL PROPOSAL
Journal Title: Muhasebe ve Vergi Uygulamaları Dergisi - Year 2018, Vol 10, Issue
Abstract
In order to adapt to the increasing competition conditions and keep up with the developments in the global world, the enterprises use information technology intensively and they perform transactions and make reports in electronic environment. Information technologies provide many benefits but also they bring some important threats and risks. One of the most important of these threats is cyber attacks, which are extremely important for businesses. Companies can be exposed to cyber attacks from inside and outside. Cybercrime committed within the company also takes place as a new substance within the fraud categories. Therefore, cyber attack frauds will be one of the important points that companies should focus on. As a result of the cyber attacks, enterprises face high costs. At the same time, it is seen that cybercrime causes very serious damages and costs throughout the world. Companies must be ready to prevent cyber attacks. Also they should establish the necessary infrastructure systems, implement risk and control assessments and cyber security audits very well. Cyber security audits, which are starting to take a new place in the literature, are getting more and more important. The aim of this study is to show the whole process of cyber security audit in a model by handling it in an integrated way. In the proposed model, cyber security audit is examined as a process. In this context, the internal and external factors that are affecting the cyber security and audit, and the entire process from the planning of the audit to the audit report and the assurance are explained by a model created through flow chart.
Authors and Affiliations
Mahmut Sami ÖZTÜRK
Keywords
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- EP ID EP414732
- DOI 10.29067/muvu.340848
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