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This essay explores the interconnection between cybersecurity and auditing in the contemporary context, with the aim of strengthening the protection of digital assets. A qualitative, documentary, and reflective approachbased on secondary sources was used to analyze digital threats, cyber-risk prevention strategies, and the influence of cybersecurity on auditing practices. The methodology was carried out in three stages: a bibliographic review, critical and argumentative analysis, and a reflective synthesis of contributions. The findings indicate that cybersecurity is being incorporated into auditing to reinforce controls, evaluate security systems, and ensure data integrity. Consequently, auditors must assess the effectiveness of technological controls and employ specialized tools to identify cyber vulnerabilities, although they are not required to be technology specialists. The growing importance of cybersecurity creates opportunities for auditors to participate in decision-making, integrate technical security measures, and develop specialized expertise. Protecting digital assets therefore demands a sustained commitment to security and the continuous updating of knowledge about infrastructures and controls.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
