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The contribution of a good relationship between internal audit and information systems to information protection outcomes: The case of banks in Greece

Year: 2025

Type: article

Abstract: Research Question: How is the impact of the relationship between internal control and information systems on information protection outcomes moderated by the characteristics of the internal auditor, the characteristics of quality information systems audits and the relationship between internal audit and information security management?Motivation: We draw on the lack of prior research on how a strong relationship between internal control and information systems affects information security outcomes, drawing on data from staff of Greek banks.Idea: This paper examines the impact of a strong relationship between internal audit and information systems on information protection outcomes in Greek Banks.Data: We analyse a sample of 114 respondents, personnel within banking institutions in Greece.Tools: We survey personnel within banking institutions in Greece, who answered a questionnaire with closed-ended questions.The data was analyzed using the Structural Equation Modeling (SEM) approach.Findings: Findings indicate that the quality control characteristics of information systems, along with the collaboration between internal audit and information security management,

Source: Accounting and Management Information Systems

DOI: 10.24818/jamis.2025.04006

Authors: Dimitrios Mitskinis, Nikolaos Antonakis, George Drogalas, Maria Koumoundourou

Institutions: University of Western Macedonia, University of Macedonia, Hellenic Open University

Language: English

Topic: Information and Cyber Security

Subfield: Information Systems

Field: Computer Science

Domain: Physical Sciences

Open Access status: diamond

OpenAlex ID: W7117296175

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