THE ROLE OF INTERNAL AUDITING IN PROVIDING CYBER HYGIENE

The most destructive wars in the history of the world are accepted as the first and second world wars. However, this situation is changing now. The cyber attackers of cyber wars in the cyber world prepare themselves for 7 days / 24 hours, and in the not too long future, they are on the way to interrupt the energy systems of an operating room, collide the trains in the subway line, and have the potential of technological attacks such as stopping the production lines of the factories. As a country, organization and personal user, the cyber security and cyber security risk management based approach is important for controlling these risks when the cyber risks of technological tools are taken into consideration. Cyber hygiene is a fundamental principle of cyber information security and is equivalent to personal hygiene and is equivalent to taking simple routine measures to minimize the risks associated with cyber threats. In this context, cyber hygiene as a model of maturity should be seen as of the same importance as personal hygiene, and when integrated properly into an organization, it should be considered that organizational cyber immune systems and health are in the best condition. The independent assurance for risk management and cyber security systems that are so critical for today’s organizations can be uniquely provided by internal audit. Internal auditors may be important consultants in this process. In this respect, starting from cyber hygiene in the process of cyber security creation the cyber role of internal audit activity is increasing day by day until the third line of defense. In this article, the cyber role of internal auditors and internal audit is evaluated in the context of cyber security and cyber hygien