NIST Cybersecurity Framework in the Lens of Indonesian Internal Auditors
This study interprets the application of the NIST Cybersecurity Framework (CSF) by Indonesian internal auditors. Employing Paul Ricoeur’s hermeneutic phenomenology and Interpretative Phenomenological Analysis (IPA), this research delves into the meaning of CSF from the perspective of internal audit...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universitas KH Abdul Chalim, Prodi Ekonomi Syariah
2025-03-01
|
| Series: | Indonesian Interdisciplinary Journal of Sharia Economics |
| Subjects: | |
| Online Access: | https://e-journal.uac.ac.id/index.php/iijse/article/view/6027 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849762480931209216 |
|---|---|
| author | Darojatum Muthi’atur Rofi’ah |
| author_facet | Darojatum Muthi’atur Rofi’ah |
| author_sort | Darojatum Muthi’atur Rofi’ah |
| collection | DOAJ |
| description |
This study interprets the application of the NIST Cybersecurity Framework (CSF) by Indonesian internal auditors. Employing Paul Ricoeur’s hermeneutic phenomenology and Interpretative Phenomenological Analysis (IPA), this research delves into the meaning of CSF from the perspective of internal auditors, including its adaptation to local organizational culture and the factors shaping its effectiveness. Key findings reveal that CSF transcends its role as a technical guide, acting instead as a driver for cybersecurity culture transformation. This study’s implications emphasize the necessity of cross-departmental collaboration, context-specific security policy departments, and the enhancement of internal auditor competencies. The novelty of this research lies in its application of in-depth interpretative analysis, showing CSF as an adaptive tool fostering cybersecurity systems attuned to Indonesia’s unique characteristics.
|
| format | Article |
| id | doaj-art-4a3d743b45e6461a9b318747921450f2 |
| institution | DOAJ |
| issn | 2621-606X |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Universitas KH Abdul Chalim, Prodi Ekonomi Syariah |
| record_format | Article |
| series | Indonesian Interdisciplinary Journal of Sharia Economics |
| spelling | doaj-art-4a3d743b45e6461a9b318747921450f22025-08-20T03:05:43ZengUniversitas KH Abdul Chalim, Prodi Ekonomi SyariahIndonesian Interdisciplinary Journal of Sharia Economics2621-606X2025-03-0182NIST Cybersecurity Framework in the Lens of Indonesian Internal AuditorsDarojatum Muthi’atur Rofi’ah0Universitas Airlangga, Surabaya, Indonesia This study interprets the application of the NIST Cybersecurity Framework (CSF) by Indonesian internal auditors. Employing Paul Ricoeur’s hermeneutic phenomenology and Interpretative Phenomenological Analysis (IPA), this research delves into the meaning of CSF from the perspective of internal auditors, including its adaptation to local organizational culture and the factors shaping its effectiveness. Key findings reveal that CSF transcends its role as a technical guide, acting instead as a driver for cybersecurity culture transformation. This study’s implications emphasize the necessity of cross-departmental collaboration, context-specific security policy departments, and the enhancement of internal auditor competencies. The novelty of this research lies in its application of in-depth interpretative analysis, showing CSF as an adaptive tool fostering cybersecurity systems attuned to Indonesia’s unique characteristics. https://e-journal.uac.ac.id/index.php/iijse/article/view/6027Internal auditcybersecurity frameworkNIST |
| spellingShingle | Darojatum Muthi’atur Rofi’ah NIST Cybersecurity Framework in the Lens of Indonesian Internal Auditors Indonesian Interdisciplinary Journal of Sharia Economics Internal audit cybersecurity framework NIST |
| title | NIST Cybersecurity Framework in the Lens of Indonesian Internal Auditors |
| title_full | NIST Cybersecurity Framework in the Lens of Indonesian Internal Auditors |
| title_fullStr | NIST Cybersecurity Framework in the Lens of Indonesian Internal Auditors |
| title_full_unstemmed | NIST Cybersecurity Framework in the Lens of Indonesian Internal Auditors |
| title_short | NIST Cybersecurity Framework in the Lens of Indonesian Internal Auditors |
| title_sort | nist cybersecurity framework in the lens of indonesian internal auditors |
| topic | Internal audit cybersecurity framework NIST |
| url | https://e-journal.uac.ac.id/index.php/iijse/article/view/6027 |
| work_keys_str_mv | AT darojatummuthiaturrofiah nistcybersecurityframeworkinthelensofindonesianinternalauditors |