Cybersecurity effectiveness: The role of internal auditor certification, risk assessment and senior management

Abstract

This study aims to analyze and examine the influence of internal auditor certification, risk assessment, and the role of senior management on the effectiveness of cybersecurity for internal auditors who have experience in cybersecurity and information technology. This research method is a quantitative method, data analysis uses structural equation modeling (SEM) with SmartPLS 3.0 software tools. The population of this study is internal auditors who have experience in cybersecurity and information technology. The sample for this study was 480 respondents who were determined by the snowball sampling method. The research data was obtained from an online questionnaire which was distributed via social media. The questionnaire was designed using a Likert scale of 1 to 5. The stages of data analysis were validity test, reliability test and significance test. The results of this study indicate that internal auditor certification has a positive effect on cybersecurity effectiveness, risk assessment has a positive effect on cybersecurity effectiveness, and the role of senior management has a positive effect on cybersecurity effectiveness.