The Impact of Cybersecurity Assurance on the Quality of Internal Audit at The Financial Technology Companies in Jordan: The Moderating Role of COBIT 2019

Abstract

Investigate the impact of cybersecurity assertions across its five dimensions (data security, system security, network security, operational security, and physical security) on the quality of internal auditing in FinTech companies operating and examined the role of the COBIT2019 framework as a moderating variable in this relationship. The research relied on a descriptive analytical approach. The study targeted employees of the internal audit, cybersecurity, and IT governance departments in FinTech companies. A total of 180 questionnaires were distributed, and 143 valid responses were obtained for analysis. Cybersecurity assurances have a positive impact on internal audit quality. System security is considered the most influential factor in internal audit quality. The COBIT2019 framework also strengthens this impact by aligning governance and audit processes. The COBIT 2019 framework provides a systematic mechanism for aligning cybersecurity requirements with internal audit standards, and contributes to enhancing integration between information security units and audit teams, leading to improved integration of risk management and decision-making. Fintech companies build a governance framework that ensures their effectiveness by adopting the COBIT 2019 standards as a foundation for digital governance and measuring the compliance of IT governance practices with the International Standards for Internal Auditing.