Cybersecurity Auditing 5.0: A resilience-driven framework for ethical, adaptive, and collaborative assurance systems

This is the authors' abstract. We don't add key points for this paper.

The rapid growth of digital technologies, AI, cloud platforms, and interconnected cyber-physical systems has heightened cybersecurity risks and governance challenges for modern organizations. Traditional cybersecurity audits are no longer sufficient to address advanced threats, underscoring the need for adaptable, resilient, and technology-enhanced assurance methods. This study presents and evaluates Cybersecurity Auditing 5.0, a resilience-centered framework that integrates adaptive auditing, ethical governance, and collaborative assurance, and uses AI-driven continuous auditing to enhance cybersecurity oversight and organizational resilience. A quantitative research method was employed, collecting data from 200 participants across sectors including government, IT, healthcare, banking, education, and manufacturing via a structured questionnaire. The analysis included descriptive statistics, reliability testing, one-sample t-tests, correlations, regression, ANOVA, and hypothesis evaluation. Reliability testing yielded a Cronbach’s alpha of 0.891, indicating strong internal consistency for the instrument. Findings showed significant positive correlations among adaptive auditing, ethical governance, collaborative auditing, AI-powered monitoring, cybersecurity assurance, and organizational resilience. Regression analysis produced a robust model with an R2 of 0.742, and all hypotheses were confirmed at p < 0.001. The research highlights Cybersecurity Auditing 5.0 as an all-encompassing, forward-looking framework for improving cybersecurity assurance and building resilient digital governance.