• GHODASARA VIBHISHA H
• ASSISTANT PROF. CHANDRESH PAREKH

With rising risks of cyber threats, banks face an unprecedented challenge of data breaches and thus reinforce their cyber security positions. The cyber - attack threat is substantial and continually evolving. Cyber - attacks that can result in financial and reputational losses. Many audit committees and boards have set internal audit expectations to understand and evaluate the bank's ability to manage the associated risks. A cyber security audit focuses on cyber security standards, guidelines and procedures and the implementation of such controls. Other operational audits also rely on the cyber security audit. The Paper examines the role and importance that internal audit and internal controls have in bank.

Internal audit, Framework, Internal Policies and Procedure, standards and Controls, Risk management, Compliance, business objectives

" IMPORTANCE OF CYBER SECURITY AUDIT AND ASSESSMENT ON BANK", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 5, page no.482-486, May-2019, Available :http://www.jetir.org/papers/JETIR1905575.pdf

" IMPORTANCE OF CYBER SECURITY AUDIT AND ASSESSMENT ON BANK", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 5, page no. pp482-486, May-2019, Available at : http://www.jetir.org/papers/JETIR1905575.pdf