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...

Full description

Saved in:

Bibliographic Details
Main Author:	Sadiqah Aishah, Othman
Format:	Thesis
Language:	eng eng
Published:	2023
Subjects:	T58.5-58.64 Information technology T Technology (General)
Online Access:	https://etd.uum.edu.my/10737/1/s828663_01.pdf https://etd.uum.edu.my/10737/2/s828663_02.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-uum-etd.10737
record_format	uketd_dc
spelling	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
collection	UUM ETD
language	eng eng
advisor	Ghazali, Mohamad Zulkurnai
topic	T58.5-58.64 Information technology T Technology (General)
spellingShingle	T58.5-58.64 Information technology T Technology (General) Sadiqah Aishah, Othman The relationship between internal auditor’s role and cybersecurity in Malaysia
description	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
_version_	1783729420510429184

The relationship between internal auditor’s role and cybersecurity in Malaysia

Similar Items