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Purpose: The study is designed to investigate internal audit functions in banks’ cyber security governance processes by assessing the pros and cons of blockchain technology through swot analysis.

Need of the Study: The study is needed to clarify the complexities in internal audit fields integrated into cyber security governance and explore the blockchain application opportunities.

Methodology: Blockchain technology is explored from the point of technical concepts and policy framework by swot analysis to propose a set of solutions for continuous audit methods in cyber security governance.

Limitations: The sample of this study is limited to the personal ideas and evaluations of academicians, experts in the banking sector and legal regulators of Türkiye, with the data received between March and December 2021.

Findings: Blockchain technology can be applied as an alternative to conventional risk control methods as a mechanism of continuous audit methods to reduce human mistakes and special causes.

Practical Implications: The control of risk management operations for cyber security processes should be performed with the support of audit units of the banks. Therefore, innovations are being implemented to cyber-risk controls to drop the defects that cause technical and ethical issues with blockchain technology as a way of using automation. So, this advancement can be applied in audit operations practically for unanticipated events which can emerge in cyberspace to mitigate inherent risk to residual levels. However, there is ample room to adapt this technology for cyber security management and audit practices from the point of view of the labour force, regulations and environmental issues.

The purpose of the study was to find out the impact of the castrated and intact attribute of the male goat on its price in Pakistan.

Five major goat markets of Punjab, Pakistan, representing various cropping systems, climatic conditions and socio-economic conditions, were selected for the study. Data about the market location, traits of traded male goat (weight, age, breed, castration, etc.), buyer attributes (education level, experience of buying goats), the purpose of buying and price of 383 traded male goats were collected by using a pretested questionnaire. The hedonic regression model was used to estimate the impact of male goat attributes on its price.

Results indicated a significant price difference between castrated and intact male goats and recommended castration of male goats for a better price. Additional findings showed a significant positive impact of live weight, age, breed and the selling marketplace on the male goat prices.

By targeting and marketing male goat characteristics like castration, weight, breed and selling markets, goat producers can receive a premium price for their animals.

In livestock markets of developing countries, buyers strongly prefer castrated or intact male goats for several reasons. However, as existing literature did not document the effect of male goat's castrated and intact attribute on its price; therefore, the study is important to fill this gap.