INTERNAL AUDIT AS A BRIDGE AND CATALYST IN THE PROTECTION OF CYBER SECURITY RISKS

When we look at today’s business environment, it is seen that they have digital infrastructure for the realization of transactions in both public and private sectors and in this context, information storage, transactions and reporting are realized in electronic environment. This digital infrastructure is expressed as the internet, computer system, software, hardware and services. In addition to providing opportunities for the realization of these activities, this infrastructure brings with it great threats and risks. Considering the recent cyber attacks (WannaCry, BadRabbit, NotPetra, etc.), it has caused serious damages and costs. In this context, it is important to take measures against cyber attacks in both the private and public sectors and to reduce their impact.Therefore, the design of the three lines of defense covering cyber risks and the internal audit unit’s work on cyber security risks will be effective in reducing cyber security risks. In this study, information is given on the management of cyber risks and cyber risks, but the role of internal audit in providing cyber security is tried to be explained