Audit Techniques for Protecting Against Cyber Attacks: A Bilateral Approach of Case Studies and Interview

Dorien DeTombe, Gerhard-Wilhelm Weber and Semih Kuter (Eds.), Societal Complexity, Data Mining and Gaming, State-of-the-Art 2017, Amsterdam Europe: Greenhill & Waterfront. Version: 001, ISBN /EAN: 978-90-77171-54-7. pp. 125-135.

21 Pages Posted: 6 Jun 2018

See all articles by Cevdet Kizil

Cevdet Kizil

Istanbul Medeniyet University

Emine Doğan

Yalova University

Date Written: December 20, 2017

Abstract

Parallel to the developments in communication and information technology, especially the growth and development of internet, companies have started to experience both advantages and disadvantages. Risk based audit and IT audit with COBIT are discussed widely. Besides, integrated audit, corporate governance and the COSO framework are popular topics. Big data in auditing, cloud technologies, internet of things (IOTs), data fraud and theft, classification of data risks, encryption of data, data analytics and log records can be added to the list of contemporary issues related to auditing. Definitely, auditing and ethics relationship is another dimension of the issue. Thus, today’s auditing environment is much more different compared to former years. Besides several benefits and opportunities, communication and information technology improvements have some drawbacks. As an example, cyber attacks have begun to harm organizations. Some measures and auditing techniques are being implemented to protect firms against cyber attacks, but they continue to be a threat. This study stresses the importance of subject, provides information on terminology, presents a literature review, analyzes the types of cyber attacks, software used by companies and the prevention of these cyber attacks. Techniques to protect against cyber attacks are also emphasized. This research also takes advantage of case analysis and an interview with a retired IT professional as a bilateral approach for data and methodology.

Keywords: Auditing, Cyber Attacks, Technology, Security, Information Technologies, Denetim, Siber Saldırı, Teknoloji, Güvenlik, Bilgi Teknolojileri

Suggested Citation

Kizil, Cevdet and Doğan, Emine, Audit Techniques for Protecting Against Cyber Attacks: A Bilateral Approach of Case Studies and Interview (December 20, 2017). Dorien DeTombe, Gerhard-Wilhelm Weber and Semih Kuter (Eds.), Societal Complexity, Data Mining and Gaming, State-of-the-Art 2017, Amsterdam Europe: Greenhill & Waterfront. Version: 001, ISBN /EAN: 978-90-77171-54-7. pp. 125-135., Available at SSRN: https://ssrn.com/abstract=3181996

Cevdet Kizil (Contact Author)

Istanbul Medeniyet University ( email )

D-100 Karayolu
Merdivenkoy Mevkii No:6/1 Goztepe/Kadıkoy
Istanbul
Turkey

Emine Doğan

Yalova University ( email )

Çınarcık Yolu Üzeri
Yalova, 77200
Turkey

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