COSO in the Cyber Age and Auditing cyber risks


1 Associate Professor. Department of Accounting, Faculty of Management and Accounting, Allameh Tabatabai University, Tehran, Iran.

2 MSc of Management Accounting ,Allameh Tabatabai University, Tehran, Iran.



The more information organizations have about the cyber threats most likely to affect substruction, the better they can reduction cyber risk. The purpose of this research is to review how the COSO (2013) helps risk management and cyber risk controls. It also shows the role of Internal auditing in cyber risk management control for organizations. Based on the library research method, previous researches have been studied and their results have been analyzed and examined. The results of this study indicate that organizations should invest in cyber risk management and prioritize cyber risk control, strategic goals and future plans depending on their positions. As the cyber environment evolves, risk management and internal auditing will need to keep pace. . Indeed, By focusing on the implementation of the 2013 framework, companies will identify their cyber risks and at the best opportunity, they will show their readiness to react appropriately to face the risks caused by the cyber world. Finally, creating a culture based on cyber security, continuous evaluation of all technologies used, continuous evaluation of vulnerable systems, comprehensive analysis of examples of cyber attacks carried out in organizations, continuous cyber risk management activities and cyber security training, These are the most important things that organizations should consider.


Main Subjects

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