Authors : Mitra Saeidi and Mohammad Nazaripour
Abstract: The role of internal audit in assessing the security level of the information systems that are working in an organization is a very important aspect that must be taken into account. The organizations are safe from the informational point of view they implement information systems in accordance with the security standards recognized as the best. The purpose of this study is to investigate the effect of organizational characteristics on the relationship between internal audit and information security among universities. The needed data was gathered through a questionnaire. In order to test hypotheses, Pearson correlation coefficient and single factor ANOVA were used. According to the research findings, the variables such as top management supports and organizational characteristics are effective on the relationships between internal audit and information.
Mitra Saeidi and Mohammad Nazaripour, 2016. The Effect of Organizational Characteristics on the Relationship Between Internal Audit and Information Security. International Business Management, 10: 6710-6715.