Key drivers of cybersecurity audit effectiveness : a neo-institutional perspective
Year of publication: |
2025
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Authors: | Vuko, Tina ; Slapničar, Sergeja ; Čular, Marko ; Drašček, Matej |
Published in: |
International journal of auditing : IJA. - Oxford : Wiley-Blackwell, ISSN 1099-1123, ZDB-ID 1479395-7. - Vol. 29.2025, 1, p. 188-206
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Subject: | assurance | Board of Directors | cybersecurity | institutional entrepreneurs | internal audit | neo-institutional theory | three lines of defence | Corporate Governance | Corporate governance | Interne Revision | Internal audit | Neue Institutionenökonomik | New institutional economics | Datensicherheit | Data security | Wirtschaftsprüfung | Financial audit | Institutionenökonomik | Institutional economics | IT-Kriminalität | IT crime | Board of directors | Vorstand | Executive board | IT-Sicherheit | Cybersecurity |
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