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Keywords: controls
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Journal Articles
Current Issues in Auditing (2019) 13 (2): C1–C9.
Published: 01 March 2019
... are in a unique position to help. Specifically, we discuss the role of accountants in all stages of effective cybersecurity risk management: risk identification and measurement, control system design and testing, external reporting, and independent assurance. We illustrate the importance of these roles...