A big data approach to risk management and control: Cybersecurity in accounting . Periodicals of Engineering and Natural Sciences, [S. l.], v. 12, n. 2, p. 331–342, 2024. DOI: 10.21533/pen.v12.i2.39. Disponível em: https://pen.ius.edu.ba/index.php/pen/article/view/39. Acesso em: 24 jun. 2026.