Internal auditors serve as the third line of defense in cybersecurity governance. They are crucial in ensuring robust risk management practices and regulatory compliance. The first line comprises operational management responsible for day-to-day cybersecurity activities, while the second line includes risk management and compliance functions. Internal auditors provide independent assurance and evaluation of these processes.
They play a crucial role in evaluating and enhancing cybersecurity measures, guided by established frameworks and standards. Effective cybersecurity governance is essential for setting the tone at the top and ensuring that cybersecurity objectives align with the organization's overall strategic goals. Internal auditors assess the establishment of cybersecurity policies, procedures, and frameworks, as well as the clarity of roles and responsibilities within the organization.
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