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Keywords: cyber incidents
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Journal Articles
The Impact of Audit Office Cybersecurity Experience on Nonbreach Client's Audit Fees and Cybersecurity Risks
Available to Purchase
Journal:
Journal of Information Systems
Journal of Information Systems (2024) 38 (1): 177–206.
Published: 01 March 2024
... controls. Cybersecurity risks that reveal weaknesses in the internal controls over operations could be indicative of weaknesses in ICFR ( Smith et al. 2019 ; Lawrence et al. 2018 ). Therefore, a cyber incident that occurs in one client have negative implications for other clients of the same office...
