Case Studies on the Effects of Cyber Attacks: Evaluation of Audit Processes and Digital Risk

Öz

Threats to data security have shifted from physical environments to digital platforms, evolving into cyber threats. Cyber attacks targeting organizations, in particular, can lead to serious consequences that go beyond threatening the security of financial information – potentially driving businesses to bankruptcy. Using a qualitative research method, a total of 15 corporate cybersecurity cases from eight different sectors - including information technology, healthcare, financial services, retail, construction, logistics and transportation, energy, and media and entertainment - were examined. These cases originated primarily from the United States, as well as Denmark, Finland, Australia, the United Kingdom, and South Korea.

Anahtar Kelimeler

• cyber attack
• cyber security
• cyber insurance
• internal audit
• independent audit

Siber Saldırıların Etkileri Üzerine Vak’a Analizleri: Denetim Süreçleri ve Dijital Risk Değerlendirmesi

Öz

Veri güvenliğini tehdit eden unsurlar fiziksel ortamlardan dijital platformlara taşınarak siber tehditler haline gelmiştir. Özellikle kurumlara yönelik siber saldırılar, finansal bilgilerin güvenliğini tehdit etmesinin ötesinde, işletmeleri iflasa kadar sürükleyebilecek ciddi sonuçlar doğurabilmektedir. Bu çalışmada nitel araştırma yöntemi kullanılarak bilişim, sağlık, finansal hizmetler, perakende, inşaat, lojistik ve taşımacılık, enerji ile medya ve eğlence sektörlerini kapsayan toplam 8 farklı sektörden 15 kurumsal siber güvenlik vak’ası incelenmiştir. Bu vak’alar ağırlıklı olarak Amerika Birleşik Devletleri (ABD)’den olmak üzere, Danimarka, Finlandiya, Avustralya, İngiltere, Güney Kore’den seçilmiştir.

Anahtar Kelimeler

• siber saldırı
• siber güvenlik
• siber sigorta
• iç denetim
• bağımsız denetim

Kaynakça

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