The analysis of cybersecurity audit standards in different parts of the world in the context of digital transformation

Abstract

This article compares cybersecurity obligations across the EU, North America, Asia, and Africa in four sectors (finance, healthcare, IT, retail). Drawing on a desk review of statutory and industry sources (e.g., GDPR/NIS2/DORA; GLBA/FTC Safeguards/HIPAA; MLPS 2.0/PIPL; POPIA; PCI DSS), it maps where control expectations converge risk analysis, access management, encryption, incident reporting and where they differ in enforceability and evidence requirements. We find that multinational programs often duplicate audits and still miss operational readiness in cloud and supply-chain scenarios. The study concludes by proposing the development of an integrated compliance model and a Unified Control Framework to address these issues.