The role of auditors in critical infrastructure protection: Case in Czech Republic

Abstract

Recent changes in security and technology environment such as Russia's invasion against Ukraine, the rapid development of technology, internet of things, remote working due to the covid-19 pandemic, has led to an increase in cyber-attacks. The emergence of quantum cryptography could give rise to breaches in quantum security in years to come with national security being affected. Delays or disruptions in the supply chain have led to an increase in the risk of supply chain theft. Personal identity theft is on the increase and as such, the role of auditors in critical infrastructures protection cannot be over- emphasized as this has become a high priority at national and EU level. This review paper examines the role of auditors in protecting critical infrastructures in Czech Republic. It adopted a study carried out by P. Lois et al. (2021), evaluated factors relating to audit and security of information systems. The results of the study concluded that advisory roles of auditors and policy- standards affect the security of information systems.