期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：2
语种：English
出版社：Ovidius University Press
摘要：In a changing world,with a massive exposure to risks on all levels,from nature climate change to violent cyber war attempts,the business environment needs to adapt its instruments in mitigating and responding to cyber-security risks on different stages: prevention,detection,disposal,improvement. Internal audit function has a key role in assessing cyber disruptions as part of strategic risks and identifying the operational control gaps on the business level,working with management at developing and maintaining an adaptive capacity to different types of risks building and improving business continuity.
