The Relationship Between Internal Audit and Information Security: An Exploratory Investigation: Incase of Addis Ababa City Administration.
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Date
2018-06
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Addis Ababa University
Abstract
The internal audit and information security functions should work together synergistically: the
information security staff designs, implements, and operates various procedures and technologies
to protect the organization's information resources, and internal audit provides periodic feedback
concerning effectiveness of those activities along with suggestions for improvement. The purpose
of this exploratory mixed methods study is investigate how internal audit and information security
are relate to each other to protect the organization’s information resources and internal audit
practices in Addis Ababa City administration. Anecdotal reports in the professional literature,
however, suggest that the two functions do not always have a harmonious relationship. This
research is present the first stage of a research program designed to investigate the nature of the
relationship between the information security and internal audit functions. It will report the results
of a series of semi-structured interviews with both internal auditors and information systems
professionals. The researcher analyzed the factors that influence the nature of the relationship
between the internal audit and information security functions, describe the potential benefits
organizations can derive from that relationship, and present propositions to guide future research.
Description
A Research paper Submitted to the Department of Accounting and
Finance College of Business and Economics
Presented in Partial Fulfillment of the Requirements for the Degree of
Master of Science in Accounting and Finance
Keywords
Audit, Internal Audit, Information Security