Compliance and Internal Controls: Standards and Practices in Cyber Security Governance

Organizations increasingly confront challenges such as regulatory non-compliance, fragmented control mechanisms, and inconsistent monitoring processes. This systematic literature review evaluates the role of structured compliance standards and internal control frameworks in strengthening cybersecurity governance, audit readiness, and organizational resilience. Following a comprehensive search across Google Scholar, Web of Science, and Scopus, eighty (n = 80) studies published between 2015 and 2025 were identified and analyzed through a structured screening and synthesis process. The review reveals that ISO 27001 (25%) and COBIT (24%) remain the most frequently adopted governance frameworks, while GDPR (11%) and HIPAA (6%) exert substantial influence in European and healthcare contexts. Evidence indicates a growing shift toward automated compliance monitoring, dashboard-based audit management, and cloud-integrated GRC systems, reflecting a convergence of governance, risk, and compliance technologies. Sectoral analysis shows dominance in finance (21.25%), government (18.75%), and corporate–government collaborations (17.5%), with limited yet emerging research in healthcare (6.25%), ICT (7.5%), and SMEs (5%). Despite methodological progress, 61% of studies lacked detailed reporting on implementation models, revealing persistent gaps in transparency, resource adequacy, and sectoral applicability. The findings underscore that structured adoption of international standards enhances risk mitigation, decision efficiency, and regulatory alignment, but implementation barriers—such as system complexity, skill deficits, and limited empirical validation—remain. The review recommends prioritizing leadership capacity-building, evidence-based performance metrics, and cross-sector collaboration to enable adaptive, data-driven governance systems. Future research should expand empirical validation across underrepresented sectors to reinforce evidence-based policy and practical cybersecurity governance design.