Abstract
The continued rise of cyber threats has led some scholars to question the role of auditors and the effectiveness of audits in ensuring cyber security. This paper aims to examine cyber security from an auditing perspective and develop a framework that can enhance cyber security in financial institutions. Given the limitations of the existing frameworks, this paper develops a more comprehensive framework for auditing cyber security that integrates aspects of the role theory, lending credibility theory, the policemen theory, defense in depth theory, COBIT5, NIST cyber security framework and ISO standards, among others. The framework can enable more effective ways of auditing cyber security with the aim of improving cyber safety in financial institutions.
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