The role of internal audit as a tool for enhancing cybersecurity effectiveness in Jordanian government agencies

Abstract

This paper investigates the role of internal audits as an instrument for enhancing the effectiveness of cyber security in Jordanian government agencies. To accomplish the study's objectives, a descriptive and analytical approach was used in analyzing whether the efficiency and effectiveness of IA directly influence cybersecurity standards. To investigate the research hypotheses, an analysis was conducted using linear equations utilizing SPSS software to perform statistical analysis and validate the findings. Additionally, a questionnaire was distributed to gather relevant data and provide further insights for the study. A structured questionnaire incorporating a five-point Likert scale was developed. Of the 100 questionnaires distributed, 84 were completed and returned for analysis. The research identified several key findings, with the greatest being the statistically significant influence of internal auditing on enhancing CS effectiveness and its subsequent effect on insurance costs.