THE IMPORTANCE OF CYBER SECURITY RISKS IN AUDIT OF INFORMATION SYSTEMS IN BUSINESSES

Abstract

Information systems; It has been an important factor in reducing costs, facilitating operations and saving time for businesses in the constantly developing and changing information age. Information systems, which provide convenience to businesses in many areas, are also seen to be an important risk factor. Many standards have been published for information security, which is of vital importance for some sectors such as banking, and it is clear that it is an important and important issue for all businesses. The necessity of designing information security not only against external risks, but also against all internal and external risks is demonstrated by the studies carried out. Cyber security risks, especially in this area, are considered as important risks that threaten information systems and may cause both financial and corporate reputation losses if adequate precautions are not taken. In this study, firstly, the concepts of information and information systems are explained, and then cyber security risks in information systems audit are explained, and some suggestions are made regarding the need to avoid related risks for businesses and those who perform business audits.