Türk bankacılık sektöründe iç denetim yoluyla siber güvenlik yönetişimi

This study is designed to frame the functions of internal auditors in cyber security governance through the Delphi technique to collect the qualitative data from panelists who are selected from the Turkish banking sector, legislators, and academic environment. The goal of the study is to observe the processes in cyber security management which are interacted with internal auditors' operations in information technology audits by proposing predictive solutions for industry experts and academicians. In the first part of the study, the terms of internal audit, internal control, risk management, cyber security, governance, and cyber risk are examined conceptually. Then, in the second part, the interaction of internal audit functions with cyber security governance, risk, and compliance variables are investigated. In the research plan section, which covers the third part of the study, the exploratory sequential mixed methods research design is applied to organize the route to be followed in the practice of the study. In this context, firstly, the qualitative part is operated by using open-ended questions through semi-structured interviews as the first round of Delphi, and then the quantitative stage is processed by applying questionnaires for the second and third rounds of the Delphi. As a result, authorization is decided as the most critical component in cyber security governance for risk controls, and blockchain technology is recommended to automate and improve the continuous monitoring of cyberspace for secure encryption.