The impact of foreignness on the compliance with cybersecurity controls
Abstract
This study examines whether and how foreignness affects internal auditors’ compliance with the International Standards for the Professional Practice of Internal Auditing (the Standards) from social and culture perspective. It demonstrates that foreignness, such as language and relational social capital, has a significant impact on auditors’ compliance with the Standards, especially with respect to cybersecurity, independence and objectivity,...
Paper Details
Title
The impact of foreignness on the compliance with cybersecurity controls
Published Date
Dec 1, 2019
Journal
Volume
54
Issue
6
Pages
101012 - 101012
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Notes
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