Information Security Governance Papers
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Paper Title
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INFORMATION SECURITY GOVERNANCE AND INTERNAL AUDITS: A PROCESSUAL MODEL
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The Abstract of The Paper
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Internal audits play an important role in risk mitigation, security governance, and information
assurance in an organization. This research presents a processual model to conceptualize the
audit function in an organization by addressing three fundamental questions about internal
audits: what, why and how? The proposed model suggests that internal audits are an integral part
of overall security governance and thus of an information assurance program in an organization.
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Web Link
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http://sais.aisnet.org/2007/SAIS07-23%20Mishra.pdf
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