..., CA, USA. Editor’s note: Accepted by Editor Nicole S. Wright. 23 12 2023 06 01 2025 16 01 2025 2025 voluntary disclosure risk management system and organization controls cybersecurity risk management program assurance services nonaudit services audit...

... 2024 We thank Nicole S. Wright (editor) and two anonymous reviewers for their helpful comments and suggestions. The authors of this publication have no conflicts of interest related to this research. nonaudit services audit quality cybersecurity incidents cybersecurity risk...

... 2015 2015 nonaudit services objectivity external auditor judgments internal auditor judgments The new IIA definition has been controversial. Does involving internal auditors in consulting activities allow them to add value by helping management achieve the company's objectives...