This study aims to examine the factors affecting internal audit involvement in information technology (IT) and cybersecurity auditing. In terms of purpose, the research is applied, and in terms of method, it is descriptive-correlational. The statistical population comprises all internal auditors employed in Iranian companies (listed, state-owned, and large private companies, as well as independent firms) who have at least three years of professional experience and are familiar with IT and cybersecurity concepts. Owing to the specialized nature of the population and limited access to it, purposive (judgmental) non-probability sampling was combined with convenience sampling, yielding a sample of 150 respondents, which is statistically adequate for structural equation modeling using SmartPLS 3. Data were collected through a standardized questionnaire with a five-point Likert scale. Its content and construct validity (convergent and discriminant) were confirmed, and its reliability was assessed and verified using Cronbach's alpha and composite reliability (CR). The results indicate that internal audit maturity, access to specialized IT knowledge, and top management support have a positive and significant effect on internal audit involvement in IT and cybersecurity auditing. The hypothesis concerning the effect of internal auditors' IT competence was rejected, suggesting that individual skills alone, without organizational support and access to knowledge resources, do not lead to effective involvement.