... designs of these controls. Furthermore, cyber-testing techniques could provide concise input for cyber-risk management and improvement recommendations. Originality/value The presented cyber-testing techniques could complement traditional process-oriented assurance techniques with specialized technical...

... assurance and auditing. Research limitations/implications Cyber risk is not something that can be avoided; instead, it must be managed. Hence, it is very important to maintain formal documentation on related cyber controls. Internal audit should be an integral part of cybersecurity assurance process...