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Obtaining reasonable assurance on cyber resilience

Filip Caron (Faculty of Business Economics, KU Leuven, Leuven, Belgium)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 7 January 2019

Issue publication date: 12 May 2021

1052

Abstract

Purpose

The purpose of this paper is to highlight the potential of cyber-testing techniques in assessing the effectiveness of cyber-security controls and obtaining audit evidence.

Design/methodology/approach

The paper starts with an identification of the applicable cyber-testing techniques and evaluates their applicability to generally accepted assurance schemes and cyber-security guidelines.

Findings

Cyber-testing techniques are providing insight in the effectiveness of the actual implementation of cyber-security controls, which may significantly deviate from the conceptual 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 analyses of real-world implementations that focus on the adversaries’ viewpoint.

Keywords

Citation

Caron, F. (2021), "Obtaining reasonable assurance on cyber resilience", Managerial Auditing Journal, Vol. 36 No. 2, pp. 193-217. https://doi.org/10.1108/MAJ-11-2017-1690

Publisher

:

Emerald Publishing Limited

Copyright © 2019, Emerald Publishing Limited

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