@article{MAKHILLIBM2016102927107,
    title = {The Effect of Organizational Characteristics on the Relationship Between
Internal Audit and Information Security},
    journal = {International Business Management},
    volume = {10},
    number = {29},
    pages = {6710-6715},
    year = {2016},
    issn = {1993-5250},
    doi = {ibm.2016.6710.6715},
    url = {https://makhillpublications.co/view-article.php?issn=1993-5250&doi=ibm.2016.6710.6715},
    author = {Mitra and},
    keywords = {Internal audit,information security,top management,organizational characteristics,universities},
    abstract = {The role of internal audit in assessing the security level of the information systems that are working
in an organization is a very important aspect that must be taken into account. The organizations are safe from
the informational point of view they implement information systems in accordance with the security standards
recognized as the best. The purpose of this study is to investigate the effect of organizational characteristics
on the relationship between internal audit and information security among universities. The needed data was
gathered through a questionnaire. In order to test hypotheses, Pearson correlation coefficient and single factor
ANOVA were used. According to the research findings, the variables such as top management supports and
organizational characteristics are effective on the relationships between internal audit and information.}
    }