The role of internal audit based on cybersecurity risk management and its impact in reducing the cost of insurance

Authors

  • Zahraa Musafer Obaid Al Karaawi University of kufa, faculty of Administration and Economics
  • Karar Jassim Al-Issawi University of Kufa, Faculty of Administration and Economics

DOI:

https://doi.org/10.36325/ghjec.v20i2.15065

Keywords:

Internal audit - cyber security, Insurance cost

Abstract

The research aims to study the relationship between internal audit and cybersecurity risk management in economic units, as well as to know the ability of internal audit through cybersecurity risk management to reduce insurance costs by reducing the strength of these risks on economic units.

A questionnaire form was designed according to a five-point Likert scale. For the purpose of testing the research hypotheses, 100 questionnaire forms were distributed and 85 questionnaire forms were retrieved. For the purpose of testing the research hypotheses statistically, the SPSS V.23 program was used.

The researchers reached several results, the most important of which is the presence of a statistically significant effect of internal audit on cybersecurity risk management and its impact on insurance costs

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Published

2024-06-30

How to Cite

Al Karaawi, Z.M.O. and Al-Issawi, K.J. (2024) “The role of internal audit based on cybersecurity risk management and its impact in reducing the cost of insurance: ”, Al-Ghary Journal of Economic and Administrative Sciences, 20(2), pp. 456–479. doi:10.36325/ghjec.v20i2.15065.

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