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Cybersecurity risks and situation awareness: Audit committees' appraisal

Author

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  • Didier Fass

    (ICN Business School, MOSEL - Proof-oriented development of computer-based systems - LORIA - FM - Department of Formal Methods - LORIA - Laboratoire Lorrain de Recherche en Informatique et ses Applications - Inria - Institut National de Recherche en Informatique et en Automatique - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique)

  • Stéphanie Thiéry

    (ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine)

Abstract

The issue of cybersecurity has become a challenge for companies and boards of directors. Cybersecurity is not only an IT topic but a risk extended to all operations of the companies. Indeed, cybersecurity potentially has an impact on financial reporting quality, this attribution being one of the duties of audit committees. Using Endsley's model, our exploratory study seeks to determine the levels of cyber situational awareness of audit committee members, how they comply with it and if this appraisal matches the steps identified within the model.

Suggested Citation

  • Didier Fass & Stéphanie Thiéry, 2020. "Cybersecurity risks and situation awareness: Audit committees' appraisal," Post-Print hal-03198562, HAL.
    • Handle: RePEc:hal:journl:hal-03198562
    DOI: 10.1007/978-3-030-52581-1_11
    Note: View the original document on HAL open archive server: https://hal.science/hal-03198562
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    References listed on IDEAS

    as
    1. Rahimian, Firoozeh & Bajaj, Akhilesh & Bradley, Wray, 2016. "Estimation of deficiency risk and prioritization of information security controls: A data-centric approach," International Journal of Accounting Information Systems, Elsevier, vol. 20(C), pages 38-64.
    2. Steinbart, Paul John & Raschke, Robyn L. & Gal, Graham & Dilla, William N., 2018. "The influence of a good relationship between the internal audit and information security functions on information security outcomes," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 15-29.
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    Cited by:

    1. Wan-Hussin, Wan Nordin & Fitri, Hadiati & Salim, Basariah, 2021. "Audit committee chair overlap, chair expertise, and internal auditing practices: Evidence from Malaysia," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 44(C).

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    More about this item

    Keywords

    Cybersecurity Awareness; Board of Directors; Audit Committee; Safety by Design; Cyber-resilience;
    All these keywords.

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