IT auditing in assurance of financial statement: what characterizes cybersecurity data breach disclosure by Brazilian filers of NYSE? (2025)
- Authors:
- USP affiliated authors: IMONIANA, JOSHUA ONOME - FEA ; SILVA, WASHINGTON LOPES DA - FEA ; SLOMSKI, VALMOR - FEA
- Unidade: FEA
- DOI: 10.1016/j.procs.2025.03.137
- Subjects: AUDITORIA; DEMONSTRAÇÃO FINANCEIRA; GESTÃO DA SEGURANÇA EM SISTEMAS COMPUTACIONAIS
- Language: Inglês
- Imprenta:
- Source:
- Título: Procedia Computer Science
- ISSN: 1877-0509
- Volume/Número/Paginação/Ano: v. 257, p. 1053-1059, 2025
- Conference titles: International Symposium on Frontiers in Ambient and Mobile Systems (FAMS)
- Status:
- Artigo publicado em periódico de acesso aberto (Gold Open Access)
- Versão do Documento:
- Versão publicada (Published version)
- Acessar versão aberta:
-
ABNT
IMONIANA, Joshua Onome et al. IT auditing in assurance of financial statement: what characterizes cybersecurity data breach disclosure by Brazilian filers of NYSE?. Procedia Computer Science. Amsterdam: Faculdade de Economia, Administração, Contabilidade e Atuária, Universidade de São Paulo. Disponível em: https://www.sciencedirect.com/science/article/pii/S1877050925008749/pdf?md5=4ebc0c35478686dad62ec49769b25498&pid=1-s2.0-S1877050925008749-main.pdf. Acesso em: 08 abr. 2026. , 2025 -
APA
Imoniana, J. O., Silva, W. L. da, Slomski, V. G., & Slomski, V. (2025). IT auditing in assurance of financial statement: what characterizes cybersecurity data breach disclosure by Brazilian filers of NYSE? Procedia Computer Science. Amsterdam: Faculdade de Economia, Administração, Contabilidade e Atuária, Universidade de São Paulo. doi:10.1016/j.procs.2025.03.137 -
NLM
Imoniana JO, Silva WL da, Slomski VG, Slomski V. IT auditing in assurance of financial statement: what characterizes cybersecurity data breach disclosure by Brazilian filers of NYSE? [Internet]. Procedia Computer Science. 2025 ; 257 1053-1059.[citado 2026 abr. 08 ] Available from: https://www.sciencedirect.com/science/article/pii/S1877050925008749/pdf?md5=4ebc0c35478686dad62ec49769b25498&pid=1-s2.0-S1877050925008749-main.pdf -
Vancouver
Imoniana JO, Silva WL da, Slomski VG, Slomski V. IT auditing in assurance of financial statement: what characterizes cybersecurity data breach disclosure by Brazilian filers of NYSE? [Internet]. Procedia Computer Science. 2025 ; 257 1053-1059.[citado 2026 abr. 08 ] Available from: https://www.sciencedirect.com/science/article/pii/S1877050925008749/pdf?md5=4ebc0c35478686dad62ec49769b25498&pid=1-s2.0-S1877050925008749-main.pdf - Understanding internal control environment in view of curbing fraud in public healthcare unit
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