Results 41 to 50 of about 711 (183)
Human Behavior and Emerging Technologies, Volume 2026, Issue 1, 2026.Purpose This study examines the mediating and moderating roles of information security in information systems, focusing on the integration of the Technology Acceptance Model (TAM), Interpretive Structural Model (ISM), and the Health Belief Model (HBM).
Md. Mominul Islam +5 more
wiley +1 more source
Cybersecurity Risks and Incidents Disclosure: A Literature Review*
Accounting Perspectives, Volume 24, Issue 3, Page 605-667, September 2025.ABSTRACT This paper reviews the expanding literature on the disclosure of cybersecurity risks and incidents. In contrast to prior reviews on cybersecurity, we focus specifically on disclosure and consider studies publicly available to the end of 2024. We classify the literature along three main dimensions: characteristics, determinants, and outcomes of
Farzaneh Amani +2 more
wiley +1 more source
Integrating Security Controls in DevSecOps: Challenges, Solutions, and Future Research Directions
Journal of Software: Evolution and Process, Volume 37, Issue 6, June 2025.In this paper, we conducted a systematic literature review on security controls in DevSecOps. We identified 19 challenges and 18 solutions that are reported in the literature. We also identified research gaps where future research efforts should be directed.
Maysa Sinan +2 more
wiley +1 more source
Journal of Contingencies and Crisis Management, Volume 33, Issue 2, June 2025.ABSTRACT Business Continuity Management (BCM) is an approach aimed at ensuring the continued delivery of essential functions during crises. While BCM originates from the private sector, it has increasingly also been adopted by public sector organizations.
Alexander Cedergren, Henrik Hassel
wiley +1 more source
Approaches to the definition of internal financial control
Путеводитель предпринимателя, 2020 The article presents an analytical review of Russian and foreign approaches to understanding internal financial control. Different opinions of economists on the methods and tasks of internal financial control have been studied.
D. R. Khabibullina
doaj
The impact of audit on IT governance: A study of the financial services sector in Ghana
THE ELECTRONIC JOURNAL OF INFORMATION SYSTEMS IN DEVELOPING COUNTRIES, Volume 91, Issue 1, January 2025.Abstract In recent years, IT governance has been a subject of discussion among academics and practitioners. The concern has been on the need to implement governance mechanisms and ensure the right balance of these mechanisms. However, the audit of IT governance mechanisms has received very little attention. This paper aims to analyse the overall impact
Alexander Asmah, Michael Kyobe
wiley +1 more source
Foresight and STI Governance, 2020 The pace of information technology evolution calls for governance. Control Objectives for Information and Related Technologies (COBIT) is the main framework for information technology governance (ITG) and defines the concept of IT governance enablers as
David Henriques +3 more
doaj +1 more source
Establishing Performance Baselines for Secure Software Development
IET Information Security, Volume 2025, Issue 1, 2025.The COVID‐19 pandemic has impacted the world, prompting a shift toward remote work and stay‐at‐home economies, altering routines for individuals and businesses. Organizations have had to swiftly implement digital solutions to enable productive and efficient remote work, a trend that is becoming increasingly common.
Ying-Ti Tsai +4 more
wiley +1 more source
ExperiorEl estudio diseña un enfoque híbrido de controles informáticos integrando las normas internacionales ISO/IEC 27001, COBIT 2019 y NIST CSF para fortalecer la seguridad de la información en las organizaciones.
Ibrain Kadir Lin Ríos +2 more
doaj +1 more source
Key drivers of cybersecurity audit effectiveness: A neo‐institutional perspective
International Journal of Auditing, Volume 29, Issue 1, Page 188-206, January 2025.The aim of this paper is to analyse which factors explain the effectiveness of internal audit in providing assurance about cybersecurity risk management. On the basis of neo‐institutional theory, we hypothesize that coercive (cybersecurity regulation), normative (professionalization of internal auditors and Boards) and mimetic forces (outsourcing of ...
Tina Vuko +3 more
wiley +1 more source