Abstract:

The technological initiative brought by the modern era has changed the shape and direction of the activities of the businesses and the digital economy has emerged. As the e-commerce spread extensively throughout the world, the concept of Cyber Security has emerged in order to protect the assets of the businesses by performing their activities effectively and efficiently and the audit activities have taken its share from this situation. As a result of the international movement of capital, the relocation of business activities to different geographies has led to the formation of large masses of data and made internal audit activities difficult. In this context, the need for continuous control of sub-process processes related to the activities performed by businesses emerged and prepared the ground for the concept of Continuous Process Auditing. In order to ensure the sustainability of businesses in the face of changing and developing technologies and innovations; the protection of the data and information they have produced based on the lowest transaction processes of their activities has led to the intersection of cyber security and continuous process control and the added value created by these two applications has become a matter of curiosity. In this study, it is aimed to determine the effect of continuous process control on the activation of cyber security applications. Since the subject is new in practice, the study was handled from a theoretical perspective and suggestions were made for future applications.

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