Risk management, cybersecurity and internal audit in municipalities

In a world in constant transformation, it is essential that organizations have risk management implemented in a conscious and systematic way. The different behaviors through the use of the internet and digital transition translate into risks associated with the use of digital tools, which can have substantially negative impacts on institutions and, consequently, on the lives of citizens. In turn, the public sector is the target of a third of the cyberattacks detected in Portugal and municipalities are the most targeted by cybercriminals. Therefore, it is urgent to assess how these institutions are preparing for a possible new wave of attacks and how internal audit can play an important role in mitigating risks. Starting from a questionnaire to the intermunicipal communities of the Region of Coimbra, Viseu Dão- Lafões and Alto Alentejo which are constituted by a significant number of Municipalities and from a literature review, it is intended to make known the state of the art in matters of cybersecurity and its intrinsic relationship with internal auditing in these entities.