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Unveiling How Internal Auditing Analytics Powered by Big Data Fosters Sustainable Cybersecurity Awareness

  • Pham Quang Huy,
  • Vu Kien Phuc

摘要

This research tries to provide an understandable picture of how internal auditing analyticsInternal auditing analytics powered by big dataBig data (IAA-BD) improve and enhance sustainable cybersecurity awareness (SCASustainable cybersecurity awareness (SCA)). The suggested model, which was validated using structural equation modelling, was empirically supported by an analysis of statistical data obtained from questionnaires distributed to 612 accountants working in public sector organizations (PSOsPublic sector organizations (PSOs)). The findings verified the presence of linkages between the hypothesized dimensions in the proposed model, both pertaining to significance and magnitude of impact. The enhanced findings in this investigation would serve as a solid platform for future research. The noteworthy implication also notes that practitioners should prioritize expanding their focus to big data adoption since it would firmly leverage the more holistic solution implementation, allowing PSOs to gain the best performance in internal auditingInternal auditing implementation and enhancing organizational cybersecurity awarenessCybersecurity awareness.