Assessing the Challenging Factors of Information Communication Security From the Auditors' Perspective Based on the Qubit Model 5

The purpose of this study is to evaluate the challenging factors of information communication security from the perspective of auditors based on the Qubit 5 model. The method of the present study is a survey. The statistical population of this research is the managers of reputable auditing firms of the stock exchange with a rank of 60. Based on Cochran's formula, 45 managers were selected as a sample by simple random method. The data collection tool will be a researcher-made questionnaire, the validity of which was confirmed by auditing professionals in this study, and its reliability was obtained through Cronbach's alpha of 0.797, which indicates the good reliability of the questionnaire. In this study, SPSS software and qualitative data ranking test were used to analyze the data. The results showed that activating a holistic approach in the first place, using an integrated and unified framework in the second place, global business (organization) coverage in the third place, separating management from the government in the fourth place and finally meeting the needs of stakeholders in Them are placed last.