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Characteristics of cybersecurity and IT involvement by the IA activity

Christopher G. Calvin et al.

International Journal of Accounting Information Systems2025https://doi.org/10.1016/j.accinf.2025.100726article
AJG 2ABDC A
Weight
0.50

Abstract

• Internal audit maturity is positively associated with IT and cybersecurity assurance. • IT knowledge increases internal audit’s role in IT and cybersecurity assurance. • Internal audit can effectively outsource its IT and cybersecurity knowledge. 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.

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https://doi.org/https://doi.org/10.1016/j.accinf.2025.100726

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@article{christopher2025,
  title        = {{Characteristics of cybersecurity and IT involvement by the IA activity}},
  author       = {Christopher G. Calvin et al.},
  journal      = {International Journal of Accounting Information Systems},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1016/j.accinf.2025.100726},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.44 × 0.4 = 0.18
M · momentum0.65 × 0.15 = 0.10
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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