UUM Electronic Theses and Dissertation
UUM ETD | Universiti Utara Malaysian Electronic Theses and Dissertation
FAQs | Feedback | Search Tips | Sitemap

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

Sadiqah Aishah, Othman (2023) The relationship between internal auditor’s role and cybersecurity in Malaysia. Masters thesis, Universiti Utara Malaysia.

[thumbnail of s828663_01.pdf] Text
s828663_01.pdf
Restricted to Repository staff only until 30 April 2026.

Download (590kB) | Request a copy
[thumbnail of s828663_02.pdf] Text
s828663_02.pdf

Download (332kB)

Abstract

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.

Item Type: Thesis (Masters)
Supervisor : Ghazali, Mohamad Zulkurnai
Item ID: 10737
Uncontrolled Keywords: Information technology, internal auditor, cybersecurity, Three Lines Model, cyberattacks
Subjects: T Technology > T Technology (General) > T58.5-58.64 Information technology
T Technology > T Technology (General)
Divisions: College of Business (COB)
Date Deposited: 05 Nov 2023 02:30
Last Modified: 05 Nov 2023 02:30
Department: College of Business
Name: Ghazali, Mohamad Zulkurnai
URI: https://etd.uum.edu.my/id/eprint/10737

Actions (login required)

View Item
View Item