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This study presents an innovative approach to analyzing user behavior when performing digital tasks by integrating eye-tracking technology. Through the measurement of user scan patterns, gaze and attention during task completion, the authors gain valuable insights into users' approaches and execution of these tasks.

In this research, the authors conducted an observational study that centered on assessing the digital skills of individuals with limited proficiency who enrolled in a computer introductory course. A group of 19 participants were tasked with completing various online assignments both before and after completing the course.

The study findings indicate a significant improvement in participants' skills, particularly in basic and straightforward applications. However, advancements in more sophisticated utilization, such as mastering efficient search techniques or harnessing the Internet for enhanced situational awareness, demonstrate only marginal enhancement.

In recent decades, extensive research has been conducted on the issue of digital inequality, given its significant societal implications. This paper introduces a novel tool designed to analyze digital inequalities and subsequently employs it to evaluate the effectiveness of “LEHAVA,” the largest government-sponsored program aimed at mitigating these disparities in Israel.

This paper aims to examine the impact of the assurance and advisory role of internal audit (ADRIA) on organisational, human and technical proactive measures to enhance cybersecurity (CS).

The questionnaire was used to collect data for 97 internal auditors (IAu) from the Gulf Cooperation Council countries. The authors used partial least squares (PLS) to test the hypotheses.

The results show a positive effect of the ADRIA on each of the organisational proactive measures, human proactive measures and technical proactive measures to enhance CS. The study also found a positive effect of the confirmatory role of IA on both human proactive measures and technical proactive measures to enhance CS. No effect of the confirmatory role of IA on the organisational proactive measures is found.

This study focused on only three proactive measures to enhance CS, and this study was limited to the opinions of IAu. In addition, the study was limited to using regression analysis according to the PLS method.

The results of this study show that managers need to consider the influential role of IA as a value-adding activity in reducing CS risks and activating proactive measures. Also, IAu must expand its capabilities, skills and knowledge in CS auditing to provide a bold view of cyber threats. At the same time, the institutions responsible for preparing IA standards should develop standards and guidelines that help IAu to play assurance and advisory roles.

To the best of the authors’ knowledge, this is the first study of its kind that deals with the impact of the assurance and ADRIA on proactive measures to enhance CS. In addition, the study determines the nature of the advisory role and the assurance role of IA to strengthen CS.