2019 Pulse of Internal Audit survey respondents report slow progress in building IT and cyber skills among their staffs. Also concerning, an "effort gap" is developing between the effort internal audit functions deliver on cybersecurity and the level CAEs believe they should provide. One potential action item is for CAEs to leverage boards' increasing interest and involvement in cybersecurity issues to discuss adjustments to audit plan allocations that could help close any existing effort gaps in this key risk area. This report provides specific feedback from — and solutions for — public sector internal auditors.
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