The Appointment Of Cybersecurity In Combating The Phenomenon Of Accounting Fraud
DOI:
https://doi.org/10.55640/jme-05-08-02Keywords:
Words, Information Security, CybersecurityAbstract
The use of cybersecurity to combat accounting fraud is a positive indicator of companies operating in the Iraqi environment adopting such secure policies, which most major companies adopt to protect digital data and information from unwanted phenomena. The researchers used a set of technologies underlying cybersecurity, including encryption technology, access control, and intrusion monitoring systems, to combat any negative phenomena. For this purpose, the researchers designed a robust scientific questionnaire with two axes. The results, in which 77 respondents participated, showed that there is a direct relationship between activating and adapting cybersecurity as an essential policy to protect corporate assets from attacks and threats that companies may be exposed to, including the phenomenon of accounting fraud. One of the most important recommendations was the need for companies operating in the Iraqi environment to adopt contemporary methods and policies in the field of accounting information systems to protect their electronic assets. Cybersecurity is one of the most important of these policies that reduces the commission of negative phenomena to which these companies are exposed.
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Copyright (c) 2025 Lect. Dr. Basim Mohammed Hussein, Lect. Ibrahim Hilal Abdul-Sadah Mubarak, Lect. Dr. Taisir Jawad Kazem Sultan
This work is licensed under a Creative Commons Attribution 4.0 International License.
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