The more information organizations have about the cyber threats most likely to affect substruction, the better they can reduction cyber risk. The purpose of this research is to review how the COSO (2013) helps risk management and cyber risk controls. It also shows the role of Internal Auditing in cyber risk management control for organizations. Based on the library research method, previous researches have been studied and their results have been analyzed and examined. The results of this study indicate that organizations should invest in cyber risk management and prioritize cyber risk control, strategic goals and future plans depending on their positions. As the cyber environment evolves, risk management and internal Auditing will need to keep pace. . Indeed, By focusing on the implementation of the 2013 framework, companies will identify their cyber risks and at the best opportunity, they will show their readiness to react appropriately to face the risks caused by the cyber world. Finally, creating a culture based on cyber security, continuous evaluation of all technologies used, continuous evaluation of vulnerable systems, comprehensive analysis of examples of cyber attacks carried out in organizations, continuous cyber risk management activities and cyber security training, These are the most important things that organizations should consider.

In response to worldwide large business failures, Risk Based Audit (RBA) has been dominant approach in recent years to fight with frauds. The assessment of detection risk is central pint of the RBA and affects directly effectiveness and efficiency of resources distribution in Auditing, Auditing quality and selection of strategies. Iranian Auditing environment is influenced by the perception of two groups of independent auditors that is auditors employed in Audit Organization and employed in audit firms. The perception of risks by auditors could affect the risk assessment directly and as a result could influence on different procedures and strategies and finally different resource distributions, by the different groups of auditors. Hence in this research the difference between auditors' perception in two governmental and private sectors has been investigated.The statistical population is consists of independent auditors who are members of IACPA. The sample was selected by randomly sampling which includes 64 auditors. The results indicate that there is significant difference in auditors' perception of affecting elements on control and detection risks in the two sectors, while there is no significant difference in auditors' perception of affecting elements on audit and inherent risks. Research literature indicates that affecting elements on inherent risk comes from external factors and are not related to auditor’s perception. However, detection risk is also related to individual and internal characteristics of auditors. The research results present also that. The most affecting factors are influenced by auditors themselves. The research results could help progress the objectives of RBA in Iran by clarifying the differences in viewpoints in Iranian Auditing environment.

The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its Auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiveness. So, this study has aimed at not only reviewing the necessity of audit risk in the VAT system, but also factors affecting an audit risks model to establish strong and effective audit plans that are able to timely identify cases of non-compliance and tax violations. In order to determine the statistical sample, the method of systematic elimination has been used and finally a sample of 80 companies listed on the Tehran Stock Exchange for the period of 2016 and 2017 was examined. To test the research hypotheses, non-linear multiple regression analysis using logit method has been used. The results of this study show that among the effective factors on tax audit risk, taxpayer history and timely registration within the deadline set in the value added plan have a significant and inverse relationship with audit risk, Also, there is a significant and direct relationship between the size of taxpayer and tax refund, and requests with negative tax credit balance by taxpayers with audit risk, and also the results indicate that there is no significant relationship between taxpayer's top-level audit and taxpayer audit risk.

Due to development of different activities in cyberspace and using electronic means in commerce, unprecedented risks have emerged that affect privacy of individuals and the business environment. This paper discusses “ liability insurance and losses in the cyberspace” using comparative studies and evaluating the needs of Iran information technology sector. We propose a variety of cyber insurance that might be suitable for Iran and discuss their general conditions.

Information technology advancements have transformed all aspects of human life, especially professional occupations, leading to significant changes in finance, Auditing, and accounting. The widespread adoption of information systems and enterprise resource planning (ERP) systems in organizations has made the use of technology in Auditing a necessity. This study presents an optimal and practical model for the application of information technology in Auditing, considering substantive tests, control tests, and audit risks. The research method is field-based and employs factor analysis. The statistical population includes individuals active in the Auditing profession, and questionnaire data were collected in the year (2023/2024). To implement the mixed method of this study, research variables were first identified using a multidimensional grounded theory approach through interviews and literature review. The final influential factors were determined using the Loevshé index. The research questions were analyzed by factor analysis, and the optimal model was proposed. The findings indicate that audit risk, substantive audit tests, control tests, audit sampling, and audit time budget significantly influence the optimal and practical model of information technology application in Auditing with respect to substantive tests, control tests, and audit risks. Overall, the use of information technology reduces time and costs while increasing accuracy and efficiency. However, the involvement of information technology introduces several risks, such as unauthorized access to and modification of data.

This study draws attention to the ubiquitous and borderless nature of cybercrime. It examines the prospect of introducing customized cyber insurance policy in the Nigerian market. As secondary data was not available, the study conducted a survey by administering three sets of questionnaire to purposively selected top executives in four Trade Groups that rely heavily on Internet transactions for their operations. The study found that the rate of usage of the Internet and the attendant exposures to cyber-attacks among the various Trade Groups are quite high. Findings also show that the traditional policies have limitations with respect to protection against cyber risks and that there is a prospect for marketing a specifically designed cyber insurance policy in Nigeria.

The aim of creation of the paradigm in modern Auditing is to provide a framework for solving scientific problems. Therefore, the aim of this study is to introduce the concept of paradigm and its description in the field of modern Auditing. Paradigm, as a way of seeing the world, is a common scientific field among certain group of scientists which results in knowledge creation, increase abilities to obtain financial facilities and resources for scientific activities, and scientists cultural behaviourism in each discipline. It is the paradigm that determines what questions are asked and how to answer these questions. Tapping into a specialised profession that requires decision-making needs distinctive features and the most important of which is the ability to make professional judgments. Auditors› duty as specialised practitioners are to express an opinion on the financial statements, which requires them to have and express an objective judgment. Moving towards a more digital economy is under way, thus the attitude towards Auditing paradigms and obtaining work and clients are also changing. The concept of digital economy and Auditing in the current age is changing significantly. Modern way of working is replacing the old traditional methods. As such, auditors relationship with their clients are evolving, and on the other hand, the auditor› s professional independence evolving along side of the changes and it is currently creating a new form.

The Auditing reports are important basis to assessment, fainance health and operating economic entity, thus the main aim of this research is identifying the causes of issuing of unacceptable Auditing reports (conditional, non-statement and rejection) by Auditing organization.The present research trid to investigate that the effects of the adjustment reams (deviation from accounting standards limitation in maturity slop, obscurity and emphasis in special subject) result to which kind of manifest in Auditing reports that to be collected on the basis of the assumption of research.Finding yielding methodology has been used in this research, for stating of researchs subject, finding of effectives variables in the process of research and determining of researchs assumptions with referring to high commission for supervision of Auditing organization, studying of Auditing reports and making interview with the management of Auditing through exploration. collecting of information for testing of researchs assumtions has been issued through studying of unacceptable audity reports by audit organization and 285 companies have been investigated for two years.The results are as following with regarding to performed investigations:1) Major cause for issuing conditional reports in stock exchange companies is existence of diviation paragraphs from accounting standards, in belonged companies to general part of existence of limited paragraphs in the scope of investigation and about general investigated companies, they are in the scope of investigation due to abundance existence of limited paragraphs.2) Major cause for issuing of reports for manifestation is the existence limited paragraphs in the scope of investigation.3) Major cause for issuing of rejected reports from the point of view of some individuals is related to the existence of paragraphs for deviation from accounting standards.

The evaluation of the social responsibility of the internal auditor shows the effects of the non-financial goals of an organization and can lead to the improvement of the quality of audit services. The purpose of this research is Auditing services quality improvement based on the independent Auditing attitude of the social responsibility. based on which, each of the respondents of the statistical community (independent auditors) is based on the existence and size of each of the model indicators in the organization. They answered based on the 5-option Likert and the data of this questionnaire was entered into Smart PLS software. The results found indicate that from the point of view of independent auditors, organizational factors, support and programs of the government and the auditor have a significant effect on improving the quality of audit services due to the quality of financial statements. The general result of the research indicates that the responsibility of internal auditors increases the effectiveness and economic efficiency of audits and helps auditors in providing quality public services.