JURNAL AKUNTANSI
Volume 18, Nomor 2, November 2023

The Role of Technology in Detecting Cyber Risk and Improving Internal Audit: A Systematic Review

Nasruddin, Nadya Annisa (Unknown)
Pomtoh, Grace T (Unknown)
Kusumawati, Andi (Unknown)



Article Info

Publish Date
14 Dec 2023

Abstract

This research aims to explore the literature that examines the role of technology in assisting cyber risk detection and improving company internal audit in the digital era. The method used in this research is systematic literature review (SLR). Data sample collected using Watase-Uake database and articles from other sources with Q1-Q4 index starting from 2014-2023. The selected articles have passed several specified criteria to produce a total number of 25 articles. The result shows that technology plays an important role in increasing the efficiency and effectiveness of cyber risk detection and internal audit processes. This research contributes to providing an overview regarding the benefits of technology in helping companies detect cyber risks and improve the quality of their internal audits

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di Jurnal Akuntansi meliputi hasil penelitian ilmiah asli (prioritas utama), artikel ulasan ilmiah yang bersifat baru (tidak prioritas), serta ...