Assessing the Relationship Between IT Audit Controls and Cybersecurity Compliance in Modern Enterprises

Posted: Apr 17, 2023

• Anderson Perry
• Piper Graham
• Caleb Hernandez

Abstract

The contemporary digital landscape presents enterprises with unprecedented challenges in maintaining robust cybersecurity postures while simultaneously ensuring regulatory compliance. The relationship between IT audit controls and cybersecurity compliance represents a critical yet underexplored dimension of organizational governance. Traditional approaches to both domains have evolved independently, creating operational silos that undermine the effectiveness of security initiatives and compliance efforts. This research addresses this fundamental gap by developing an integrated framework that examines the synergistic relationships between IT audit controls and cybersecurity compliance outcomes. Modern enterprises operate in environments characterized by increasing regulatory complexity, evolving cyber threats, and digital transformation initiatives that expand the attack surface. The conventional separation between IT audit functions and cybersecurity compliance programs has resulted in duplicated efforts, conflicting priorities, and missed opportunities for optimization. Our research challenges this paradigm by proposing that IT audit controls and cybersecurity compliance should be viewed as complementary components of a unified governance ecosystem rather than distinct organizational functions. The significance of this research lies in its potential to transform how organizations approach cybersecurity governance. By identifying the specific mechanisms through which IT audit controls influence compliance outcomes, we pro-