...Sezer Bozkus Kahyaoglu; Kiymet Caliyurt Purpose The purpose of this study is to analyze the cybersecurity assurance approaches to determine the key issues and weaknesses within the internal audit and risk management perspective. Organizations increasingly rely on digital data to drive their growth...

...Md Khokan Bepari; Abu Taher Mollik Purpose This paper aims to critically analyse the content of the assurance statements of corporate sustainability reports to examine the degree to which assurance statements enhance and uphold organisational transparency and accountability to stakeholders...

... of parties. Internal audit needs to move firmly into the corporate governance space – to audit corporate governance more effectively and to provide more dependable assurance to boards. Practical implications – The global Institute of Internal Auditors can use recent enhanced internal auditing...

...Faizah Darus; Yussri Sawani; Mustaffa Mohamed Zain; Tamoi Janggu Purpose – This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing companies in Malaysia. Despite the argument...

...Manuel Castelo Branco; Catarina Delgado; Sónia Ferreira Gomes; Teresa Cristina Pereira Eugénio Purpose – The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach – Bivariate...