TIM-8345 v1

Marmilova, E., Kashirskaya, L., Kubenka, M., Turgaeva, A., Zurnadzhyants, Y., & Prodanova, N. (2020). Methods for conducting an audit of the effectiveness of internal control. Journal of Security & Sustainability Issues, 9(M), 433–450. https://doi.org/10.9770/jssi.2020.9.M(33)

In this journal article, the author proposes a new approach to assessing the effectiveness of the internal control system in an insurance organization based on quantitative and qualitative criteria of the use of an integrated indicator for assessing the effectiveness of ICS. The conditions for recognizing an effective system of internal control in an insurance organization are identified.

Lankton, N., Price, J. B., & Karim, M. (2021). Cybersecurity breaches and the role of information technology governance in audit committee charters. Journal of Information Systems, 35(1), 101–119.

This journal article details a study conducted that uses efficiency and institutional theories to investigate the influence of security breaches and board-level technology committees on disclosing ITG roles in the audit committee charter.

Knechel, W. R. (2021). The Future of Assurance in Capital Markets: Reclaiming the Economic Imperative of the Auditing Profession. Accounting Horizons, 35(1), 133–151.

This journal article emphasizes the importance of auditing processes in creating economic value by protecting the information supply chain of the organization on a global level. The authors posit that there are three areas in which auditors might help improve information quality: (1) non-GAAP earnings; (2) ESG reporting; and (3) cybersecurity risks disclosures.

Rodi, J. (2020). Prioritizing the audit committee agenda. CPA Journal, 90(2), 10–11.

This article discusses the importance of prioritizing the audit committee and emphasizes the role this committee plays in assuring audit processes are effectively implemented on a global scale to achieve regulatory compliance.

Walton, S., Wheeler, P. R., Zhang, Y. (Ian), & Zhao, X. (Ray). (2021). An integrative review and analysis of cybersecurity research: Current state and future directions. Journal of Information Systems, 35(1), 155–186. https://doi.org/10.2308/ISYS-19-033

In this journal article, the authors describe the results of a study conducted by an extensive analysis of cybersecurity-related papers in the accounting, information systems, computer science, and general business disciplines. The review integrates and classifies 68 cybersecurity papers, examines cybersecurity determinants, consequences, and remedial strategies, and identifies future research opportunities based on the current state of the literature.

Onumo, A., Ullah-Awan, I., & Cullen, A. (2021). Assessing the moderating effect of security technologies on employees compliance with cybersecurity control procedures. ACM Transactions on Management Information Systems (TMIS), 12(2), 1–29. https://doi.org/10.1145/3424282

This journal article discusses the importance of leadership in employee compliance with control procedures. The authors present a multi-theory model, combining the elements of the theory of planned behaviour, competing value framework, and technology—organisational and environmental theory to examine how the organisational mechanisms interact with espoused cultural values and employee cognitive belief to influence cybersecurity control procedures.

Penchev, G. (2021). Planning and implementing change in cyber security network organisations. Information & Security, 50(1), 89–101. https://doi.org/10.11610/isij.5008

This journal article provides a methodology for implementing cybersecurity change in the organization. The ADKAR approach is presented in brief as the main framework for change management, and its application features for collaborative organisations are identified.

Curry, M., Marshall, B., Correia, J., & Crossler, R. E. (2019). Infosec process action model (IPAM): targeting insiders’ weak password behavior. Journal of Information Systems, 33(3), 201–225.

The possibility of noncompliant behavior is a challenge for cybersecurity professionals and their auditors as they try to estimate residual control risk. Building on the recently proposed InfoSec Process Action Model (IPAM), this work explores how nontechnical assessments and interventions can indicate and reduce the likelihood of risky individual behavior. The multi-stage approach seeks to bridge the well-known gap between intent and action.