Journals / Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi / 2026 / Cilt: 21 Sayı: 2

Case Studies on the Effects of Cyber Attacks: Evaluation of Audit Processes and Digital Risk

Siber Saldırıların Etkileri Üzerine Vak’a Analizleri: Denetim Süreçleri ve Dijital Risk Değerlendirmesi

Pages
583–624
Publication Date
2026-07-31
🏛️Bibliographic metadata and full text access for this article are provided via DergiPark.
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

These cases originated primarily from the United States, as well as Denmark, Finland, Australia, the United Kingdom, and South Korea.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Threats to data security have shifted from physical environments to digital platforms, evolving into cyber threats.
📊
Key Findings & Data:Using a qualitative research method, a total of 15 corporate cybersecurity cases from eight different sectors - including information technology, healthcare, financial services, retail, construction, logistics and transportation, energy, and media and entertainment - were examined.
💡
Conclusion & Impact:These cases originated primarily from the United States, as well as Denmark, Finland, Australia, the United Kingdom, and South Korea.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:siber saldırı · siber güvenlik · siber sigorta

Abstract

Threats to data security have shifted from physical environments to digital platforms, evolving into cyber threats. Cyber attacks targeting organizations, in particular, can lead to serious consequences that go beyond threatening the security of financial information – potentially driving businesses to bankruptcy. Using a qualitative research method, a total of 15 corporate cybersecurity cases from eight different sectors - including information technology, healthcare, financial services, retail, construction, logistics and transportation, energy, and media and entertainment - were examined. These cases originated primarily from the United States, as well as Denmark, Finland, Australia, the United Kingdom, and South Korea.

Özet

Veri güvenliğini tehdit eden unsurlar fiziksel ortamlardan dijital platformlara taşınarak siber tehditler haline gelmiştir. Özellikle kurumlara yönelik siber saldırılar, finansal bilgilerin güvenliğini tehdit etmesinin ötesinde, işletmeleri iflasa kadar sürükleyebilecek ciddi sonuçlar doğurabilmektedir. Bu çalışmada nitel araştırma yöntemi kullanılarak bilişim, sağlık, finansal hizmetler, perakende, inşaat, lojistik ve taşımacılık, enerji ile medya ve eğlence sektörlerini kapsayan toplam 8 farklı sektörden 15 kurumsal siber güvenlik vak’ası incelenmiştir. Bu vak’alar ağırlıklı olarak Amerika Birleşik Devletleri (ABD)’den olmak üzere, Danimarka, Finlandiya, Avustralya, İngiltere, Güney Kore’den seçilmiştir.

🔖

Cite This Article

Özbingöl, A. (2026). Case Studies on the Effects of Cyber Attacks: Evaluation of Audit Processes and Digital Risk. Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Dergisi, Cilt: 21 Sayı: 2, 583–624. https://doi.org/10.17153/oguiibf.1772259

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