... in terms of their IT expertise, qualifications and tenure, their interaction with the audit committee ( AC ), the organisation’s IT governance structure and the role of internal audit ( IA ) in overseeing cybersecurity. Design/methodology/approach Data were collected via a survey questionnaire...

... and IT auditors of seven Italian banks, comprising large and small financial institutions, to gain data for our analysis. Findings – We found that overall, the IT auditors’ contributions satisfy senior managers, even though they still see room for improvement. They expect more support for the IT governance...