The Role Of Information Systems Auditing In Enhancing

Abstract

In light of the rapid digital transformation taking place globally, information systems have become a strategic necessity within organizations, making them increasingly vulnerable to cyber threats. This study aims to analyze the relationship between information systems auditing and cybersecurity, and to assess the effectiveness of such auditing as a control tool for detecting vulnerabilities, evaluating risks, and enhancing regulatory compliance. A descriptive-analytical approach was adopted, supported by a field study involving a sample of chartered accountants, certified public accountants, internal auditors, and administrative staff in organizations based in the Wilaya of Batna. Data were collected through structured questionnaires and statistically analyzed to test the research hypotheses. The findings reveal that information systems auditing significantly contributes to improving the cybersecurity posture of organizations by supporting security policies, reducing system vulnerabilities, and enhancing compliance. The results also indicate a high level of awareness among organizations regarding the importance of this type of control