...Arno L. P. Nuijten; Mark Keil; Bert Zwiers ABSTRACT With the growing role of information technology (IT), many organizations have incorporated IT governance practices that include keeping executives apprised of IT risks. To perform this function, organizations rely upon their internal audit staff...

... the data used in this paper. Editor's note: Accepted by David A. Wood. February 2015 August 2015 2016 information security effectiveness survey instrument development internal audit information security Over the past two decades, research on information security has...

... the two functions, however, is not always supportive. This paper presents the results of a survey of information security professionals' perceptions about the nature of the relationship between the information security and internal audit functions in their organization. We find that information security...

...Bruce I. Davidson; Naman K. Desai; Gregory J. Gerard ABSTRACT Prior research indicates that external auditors are willing to rely to a greater extent on the work of the internal audit (IA) function when the function has been outsourced, or co-sourced, as opposed to maintained in-house...