May is globally recognised as Internal Audit Awareness Month, celebrating a profession whose impact extends across every part of an organisation. Internal auditors help organisations see the bigger picture, identify risks before they become problems, and support decision-making that creates sustainable value. Their contribution lies not only in what they uncover, but also in what they enable—strengthening organisational resilience, transparency, and accountability.

As part of the Faculty's ongoing commitment to advancing the internal audit profession and strengthening cooperation with professional organisations, Associate Professor Marko Čular, a member of the Executive Board of the Croatian Institute of Internal Auditors (CIIA), participated in the 15th International Conference of the Croatian Institute of Internal Auditors, entitled "20 Years of the Croatian Institute of Internal Auditors: Internal Auditing in the Decades Ahead." The conference was held in Petrčane, Croatia, from 22 to 24 April 2026.

At the conference, Associate Professor Čular delivered a presentation entitled "Cybersecurity – How a Thematic Requirement Is Shaping Internal Audit Practice?" In his presentation, he emphasised that cyber risk has evolved beyond a purely technical issue to become a matter of business continuity and organisational trust. As cyber incidents increasingly represent strategic business events rather than operational challenges, the role of internal audit has become more important than ever.

Research Published in a Prestigious FT50 Journal

During the conference, Associate Professor Čular also highlighted the importance of bridging academic research and professional practice by presenting the findings of the paper "Collaborating Across Boundaries: Toward an Integrated Cyber Risk Assessment by Internal Auditors and Cybersecurity Professionals," published last month in Contemporary Accounting Research.

The paper was co-authored by Professor Tina Vuko (Faculty of Economics, Business and Tourism, University of Split), Professor Sergeja Slapničar (Queensland University), Assistant Professor Matej Drašček, President of the Institute of Internal Auditors Slovenia, and Associate Professor Marko Čular.

Contemporary Accounting Research is ranked among the Financial Times FT50 list of the world's leading business journals, is recognised as one of the top accounting journals according to Google Scholar, and holds the highest A* rating in the ABDC Journal Quality List.

The article is available in open access and can be accessed here:
https://onlinelibrary.wiley.com/doi/10.1111/1911-3846.70052