The Role of External Auditors in Improving Cybersecurity of the Companies through Internal Control in Financial Reporting
Cyber security has been seen as very crucial to protect and improve corporate information security, where auditors have an important role in developing internal controls in technology-based operations through analysis of audit findings. However, research models that integrate cybersecurity with audit have yet to be widely developed. Therefore, this research adopts mixed methods that are aimed at the auditors working in the public accounting firm of the Greater Jakarta area. Data collection was carried out through the distribution of questionnaires and interviews, which were then analyzed by using the Structured Equation Model with SmartPLS Ver 4.8.4. The findings of this research are the growth of innovative technology affects the auditor’s ability to assist in reviewing audit risk findings and measurements. However, the auditor’s ability to apply technology to audit performance has an insignificant impact. This research contributes by developing an understanding model related to cybersecurity audit processes in industries and academics based on professional standards to improve audit performance with advanced technology.