{"id":"https://openalex.org/W2133446051","doi":"https://doi.org/10.2308/isys-50510","title":"Information Security Professionals' Perceptions about the Relationship between the Information Security and Internal Audit Functions","display_name":"Information Security Professionals' Perceptions about the Relationship between the Information Security and Internal Audit Functions","publication_year":2013,"publication_date":"2013-05-01","ids":{"openalex":"https://openalex.org/W2133446051","doi":"https://doi.org/10.2308/isys-50510","mag":"2133446051"},"language":"en","primary_location":{"id":"doi:10.2308/isys-50510","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-50510","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5075730165","display_name":"Paul John Steinbart","orcid":null},"institutions":[{"id":"https://openalex.org/I55732556","display_name":"Arizona State University","ror":"https://ror.org/03efmqc40","country_code":"US","type":"education","lineage":["https://openalex.org/I55732556"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Paul John Steinbart","raw_affiliation_strings":["Arizona State University"],"affiliations":[{"raw_affiliation_string":"Arizona State University","institution_ids":["https://openalex.org/I55732556"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5042188598","display_name":"Robyn L. Raschke","orcid":"https://orcid.org/0000-0001-6745-7994"},"institutions":[{"id":"https://openalex.org/I133999245","display_name":"University of Nevada, Las Vegas","ror":"https://ror.org/0406gha72","country_code":"US","type":"education","lineage":["https://openalex.org/I133999245"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Robyn L. Raschke","raw_affiliation_strings":["University of Nevada, Las Vegas"],"affiliations":[{"raw_affiliation_string":"University of Nevada, Las Vegas","institution_ids":["https://openalex.org/I133999245"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5003689610","display_name":"Graham Gal","orcid":"https://orcid.org/0000-0001-6526-9367"},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Graham Gal","raw_affiliation_strings":["University of Massachusetts"],"affiliations":[{"raw_affiliation_string":"University of Massachusetts","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083955206","display_name":"William N. Dilla","orcid":"https://orcid.org/0000-0003-0189-4934"},"institutions":[{"id":"https://openalex.org/I173911158","display_name":"Iowa State University","ror":"https://ror.org/04rswrd78","country_code":"US","type":"education","lineage":["https://openalex.org/I173911158"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"William N. Dilla","raw_affiliation_strings":["Iowa State University"],"affiliations":[{"raw_affiliation_string":"Iowa State University","institution_ids":["https://openalex.org/I173911158"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":4,"corresponding_author_ids":["https://openalex.org/A5075730165"],"corresponding_institution_ids":["https://openalex.org/I55732556"],"apc_list":null,"apc_paid":null,"fwci":7.5924,"has_fulltext":false,"cited_by_count":56,"citation_normalized_percentile":{"value":0.96928217,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"27","issue":"2","first_page":"65","last_page":"86"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.9997000098228455,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},"topics":[{"id":"https://openalex.org/T10734","display_name":"Information and Cyber Security","score":0.9997000098228455,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T10400","display_name":"Network Security and Intrusion Detection","score":0.9898999929428101,"subfield":{"id":"https://openalex.org/subfields/1705","display_name":"Computer Networks and Communications"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}},{"id":"https://openalex.org/T12519","display_name":"Cybercrime and Law Enforcement Studies","score":0.9675999879837036,"subfield":{"id":"https://openalex.org/subfields/1710","display_name":"Information Systems"},"field":{"id":"https://openalex.org/fields/17","display_name":"Computer Science"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-audit","display_name":"Internal audit","score":0.7716819047927856},{"id":"https://openalex.org/keywords/information-security-audit","display_name":"Information security audit","score":0.6108514070510864},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.6036726236343384},{"id":"https://openalex.org/keywords/perception","display_name":"Perception","score":0.5985450148582458},{"id":"https://openalex.org/keywords/audit","display_name":"Audit","score":0.5963270664215088},{"id":"https://openalex.org/keywords/information-security","display_name":"Information security","score":0.573209285736084},{"id":"https://openalex.org/keywords/information-technology-audit","display_name":"Information technology audit","score":0.5596458911895752},{"id":"https://openalex.org/keywords/information-security-management","display_name":"Information security management","score":0.5229302644729614},{"id":"https://openalex.org/keywords/work","display_name":"Work (physics)","score":0.46055805683135986},{"id":"https://openalex.org/keywords/information-quality","display_name":"Information quality","score":0.41649046540260315},{"id":"https://openalex.org/keywords/knowledge-management","display_name":"Knowledge management","score":0.4130535125732422},{"id":"https://openalex.org/keywords/quality","display_name":"Quality (philosophy)","score":0.4124566614627838},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.4118589162826538},{"id":"https://openalex.org/keywords/public-relations","display_name":"Public relations","score":0.32318753004074097},{"id":"https://openalex.org/keywords/information-system","display_name":"Information system","score":0.26436948776245117},{"id":"https://openalex.org/keywords/joint-audit","display_name":"Joint audit","score":0.24700897932052612},{"id":"https://openalex.org/keywords/psychology","display_name":"Psychology","score":0.22146692872047424},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.21669355034828186},{"id":"https://openalex.org/keywords/security-information-and-event-management","display_name":"Security information and event management","score":0.18687227368354797},{"id":"https://openalex.org/keywords/computer-security","display_name":"Computer security","score":0.18004468083381653},{"id":"https://openalex.org/keywords/security-service","display_name":"Security service","score":0.15970107913017273},{"id":"https://openalex.org/keywords/cloud-computing-security","display_name":"Cloud computing security","score":0.13414373993873596},{"id":"https://openalex.org/keywords/political-science","display_name":"Political science","score":0.09547033905982971},{"id":"https://openalex.org/keywords/engineering","display_name":"Engineering","score":0.060010552406311035}],"concepts":[{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7716819047927856},{"id":"https://openalex.org/C39358052","wikidata":"https://www.wikidata.org/wiki/Q2578632","display_name":"Information security audit","level":5,"score":0.6108514070510864},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6036726236343384},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.5985450148582458},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.5963270664215088},{"id":"https://openalex.org/C527648132","wikidata":"https://www.wikidata.org/wiki/Q189900","display_name":"Information security","level":2,"score":0.573209285736084},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.5596458911895752},{"id":"https://openalex.org/C148976360","wikidata":"https://www.wikidata.org/wiki/Q1662500","display_name":"Information security management","level":5,"score":0.5229302644729614},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.46055805683135986},{"id":"https://openalex.org/C45983554","wikidata":"https://www.wikidata.org/wiki/Q3412851","display_name":"Information quality","level":3,"score":0.41649046540260315},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.4130535125732422},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4124566614627838},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4118589162826538},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.32318753004074097},{"id":"https://openalex.org/C180198813","wikidata":"https://www.wikidata.org/wiki/Q121182","display_name":"Information system","level":2,"score":0.26436948776245117},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.24700897932052612},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.22146692872047424},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.21669355034828186},{"id":"https://openalex.org/C103377522","wikidata":"https://www.wikidata.org/wiki/Q3493999","display_name":"Security information and event management","level":4,"score":0.18687227368354797},{"id":"https://openalex.org/C38652104","wikidata":"https://www.wikidata.org/wiki/Q3510521","display_name":"Computer security","level":1,"score":0.18004468083381653},{"id":"https://openalex.org/C29983905","wikidata":"https://www.wikidata.org/wiki/Q7445066","display_name":"Security service","level":3,"score":0.15970107913017273},{"id":"https://openalex.org/C184842701","wikidata":"https://www.wikidata.org/wiki/Q370563","display_name":"Cloud computing security","level":3,"score":0.13414373993873596},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09547033905982971},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.060010552406311035},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C79974875","wikidata":"https://www.wikidata.org/wiki/Q483639","display_name":"Cloud computing","level":2,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C117110713","wikidata":"https://www.wikidata.org/wiki/Q3394676","display_name":"Network security policy","level":4,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/isys-50510","is_oa":false,"landing_page_url":"https://doi.org/10.2308/isys-50510","pdf_url":null,"source":{"id":"https://openalex.org/S82262387","display_name":"Journal of Information Systems","issn_l":"0888-7985","issn":["0888-7985","1558-7959"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Information Systems","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, Justice and strong institutions","score":0.44999998807907104,"id":"https://metadata.un.org/sdg/16"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":44,"referenced_works":["https://openalex.org/W70128475","https://openalex.org/W167096881","https://openalex.org/W1492526498","https://openalex.org/W1537929213","https://openalex.org/W1573784982","https://openalex.org/W1578561991","https://openalex.org/W1725951348","https://openalex.org/W1774460361","https://openalex.org/W1987258130","https://openalex.org/W1988050849","https://openalex.org/W1995970182","https://openalex.org/W2001715592","https://openalex.org/W2014134373","https://openalex.org/W2017923821","https://openalex.org/W2038009676","https://openalex.org/W2039412017","https://openalex.org/W2043724193","https://openalex.org/W2053514464","https://openalex.org/W2058012887","https://openalex.org/W2066090712","https://openalex.org/W2111936320","https://openalex.org/W2112081648","https://openalex.org/W2118122214","https://openalex.org/W2124013233","https://openalex.org/W2125336328","https://openalex.org/W2146858779","https://openalex.org/W2150238850","https://openalex.org/W2150592148","https://openalex.org/W2170081088","https://openalex.org/W2171272451","https://openalex.org/W2910503094","https://openalex.org/W3126114223","https://openalex.org/W3140593190","https://openalex.org/W3149491662","https://openalex.org/W4235678817","https://openalex.org/W4236412435","https://openalex.org/W4240738557","https://openalex.org/W4247666487","https://openalex.org/W6629492950","https://openalex.org/W6634190360","https://openalex.org/W6637353271","https://openalex.org/W6637896986","https://openalex.org/W6661761114","https://openalex.org/W6682336299"],"related_works":["https://openalex.org/W2379831727","https://openalex.org/W158136844","https://openalex.org/W2168345648","https://openalex.org/W1509920715","https://openalex.org/W2606362175","https://openalex.org/W1542388080","https://openalex.org/W2892390222","https://openalex.org/W1966891751","https://openalex.org/W4312395088","https://openalex.org/W2497647994"],"abstract_inverted_index":{"ABSTRACT":[0],"Internal":[1],"auditors":[2,83],"and":[3,60,84,123,163],"information":[4,46,58,70,92,124,150],"security":[5,47,59,71,93,125,151],"professionals":[6],"both":[7,161],"play":[8],"important":[9],"roles":[10],"in":[11,64],"protecting":[12],"an":[13],"organization's":[14,149],"assets.":[15],"Indeed,":[16],"there":[17],"are":[18,94],"potential":[19],"synergistic":[20],"benefits":[21],"if":[22],"they":[23],"work":[24],"together.":[25],"The":[26],"relationship":[27,55,105,118],"between":[28,56,106,119],"the":[29,40,51,54,57,75,85,101,104,107,114,117,120,133,148,155],"two":[30,108],"functions,":[31],"however,":[32],"is":[33,127],"not":[34],"always":[35],"supportive.":[36],"This":[37],"paper":[38],"presents":[39],"results":[41],"of":[42,45,53,77,87,91,103,116,144,147,157],"a":[43],"survey":[44],"professionals'":[48,72],"perceptions":[49,73,131],"about":[50,74,100,132],"nature":[52],"internal":[61,82,88,121,137],"audit":[62,89,122,138],"functions":[63,126],"their":[65,98],"organization.":[66],"We":[67,110,153],"find":[68,112],"that":[69,113],"level":[76],"technical":[78],"expertise":[79],"possessed":[80],"by":[81,136],"extent":[86],"review":[90],"positively":[95,128],"related":[96],"to":[97],"assessment":[99],"quality":[102,115],"functions.":[109],"also":[111],"associated":[129],"with":[130,142],"value":[134],"provided":[135],"and,":[139],"most":[140],"important,":[141],"measures":[143],"overall":[145],"effectiveness":[146],"endeavors.":[152],"discuss":[154],"implications":[156],"our":[158],"findings":[159],"for":[160],"research":[162],"practice.":[164]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":6},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":4},{"year":2021,"cited_by_count":8},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":5},{"year":2018,"cited_by_count":7},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":1}],"updated_date":"2026-03-05T09:29:38.588285","created_date":"2025-10-10T00:00:00"}