{"title":"Characteristics of cybersecurity and IT involvement by the IA activity","authors":"Christopher Calvin , Marc Eulerich , Matthew Holt","doi":"10.1016/j.accinf.2025.100726","DOIUrl":null,"url":null,"abstract":"<div><div>We provide the first, large scale, global study on the characteristics associated with an internal audit function’s involvement in IT and cybersecurity assurance. Using a unique dataset of 1,142 survey responses, we identify internal audit development (i.e., level of maturity) and two characteristics of internal audit knowledge availability (CAE IT certification and external sourcing) as being positively associated with the performance of IT assurance, cybersecurity assurance, or both. Our findings are informative to academia, laying the groundwork for further exploration of internal audit’s engagement in IT and cybersecurity assurance. They are also informative to practice, as they provide insight to standard setters, practitioners, management, and governance bodies about characteristics that can enhance internal audit’s ability to provide IT and cybersecurity assurance.</div></div>","PeriodicalId":47170,"journal":{"name":"International Journal of Accounting Information Systems","volume":"56 ","pages":"Article 100726"},"PeriodicalIF":6.0000,"publicationDate":"2025-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Accounting Information Systems","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1467089525000028","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"2025/1/22 0:00:00","PubModel":"Epub","JCR":"Q2","JCRName":"BUSINESS","Score":null,"Total":0}
引用次数: 0
Abstract
We provide the first, large scale, global study on the characteristics associated with an internal audit function’s involvement in IT and cybersecurity assurance. Using a unique dataset of 1,142 survey responses, we identify internal audit development (i.e., level of maturity) and two characteristics of internal audit knowledge availability (CAE IT certification and external sourcing) as being positively associated with the performance of IT assurance, cybersecurity assurance, or both. Our findings are informative to academia, laying the groundwork for further exploration of internal audit’s engagement in IT and cybersecurity assurance. They are also informative to practice, as they provide insight to standard setters, practitioners, management, and governance bodies about characteristics that can enhance internal audit’s ability to provide IT and cybersecurity assurance.
期刊介绍：
The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.
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