Cybersecurity attacks are increasing as the tools for detecting and exploiting vulnerabilities in networked systems and devices become increasingly sophisticated or commoditized. Threatening technologies and methods are advanced by criminal enterprises, state-sponsored hackers, and others with malicious intentions.
An organization’s stakeholders rely on independent, objective, and competent assurance services to verify whether cyber incident response and recovery controls are well-designed and effectively and efficiently implemented. The internal audit activity adds value to the organization when it provides such services in conformance with the Standards and with references to widely accepted control frameworks, particularly those used by the organization’s IT-IS functions.