The impact of foreignness on the compliance with cybersecurity controls

Abstract

This study examines whether and how foreignness affects internal auditors’ compliance with the International Standards for the Professional Practice of Internal Auditing (the Standards) from social and culture perspective. It demonstrates that foreignness, such as language and relational social capital, has a significant impact on auditors’ compliance with the Standards, especially with respect to cybersecurity, independence and objectivity, individual objectivity, and governance of the Standards. The Partial Least Squares Structural Equation Modelling (PLS-SEM) is used to analyze the survey data. This study highlights that external factors such as social capital affect the internal auditors’ compliance with the Standards.