According to this Academic Paper “Cybersecurity and Data Privacy: The Rising Expectations Whitin Internal Audit” It is mention that the lack of protection and breaches in security results in poor image for the company and most important a loss financially speaking.
This cases were proven in SolarWinds and Colonial Pipeline which important websites, These means that Internal Auditors are expected to be capable of secure and protect data which means internal auditors have to broaden their scope with other departments in order to acquire skills to pay attention in detecting risks that may past prevent controls.
The aim of this paper is to show how information could be easily put in on risk that people have to acquire knowledge to detect them.
Reference:
Hepworth, L.R. et al. (2022) Cybersecurity and Data Privacy: The Rising Expectations Within Internal Audit, Volume 14(Issue 3), pp. 454–465.
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