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Keywords: cybersecurity risk management programs
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Journal Articles
Current Issues in Auditing 1–6.
Published: 07 December 2024
..., and regulators. Keywords: nonaudit services; audit quality; cybersecurity incidents; cybersecurity risk management programs; voluntary disclosure; independence; auditor competence; assurance services; system and organization controls; SOC. I. INTRODUCTION A s regulators, investors, and boards increasingly demand...