THE IMPACT OF CYBER SECURITY GOVERNANCE IN REDUCING THE RISKS OF ELECTRONIC AUDITING IN JORDANIAN COMMERCIAL BANKS
Year : 2023-01-31
Faculty : Business
Author : عثمان حسين عثمان عثمان /
Abstarct :
Abstract: This study aimed to identify the impact of cybersecurity governance in reducing the risks of electronic auditing. The study population included Jordanian commercial banks. As for the sample, it consisted of (77) respondents who obtained a chartered accountant certificate and worked in the field of auditing the accounts of Jordanian commercial banks. The study followed the descriptive and analytical approach. The study concluded that there is an impact of cybersecurity governance in reducing the risks of electronic auditing in Jordanian commercial banks. A high level of approval was found on the importance of the three criteria (cybersecurity governance strategy, cybersecurity related to human resources, and cybersecurity risk management) in reducing the risks of electronic auditing in Jordanian commercial banks. The study recommended the necessity of auditing the cybersecurity governance strategy or management interview to determine the resource requirements and the method by which they are identified and approved. Key words: cybersecurity governance, electronic audit risks, Jordanian commercial banks
Year : 2023-01-31
Faculty : Business
Author : عثمان حسين عثمان عثمان /
Abstarct :
Abstract: This study aimed to identify the impact of cybersecurity governance in reducing the risks of electronic auditing. The study population included Jordanian commercial banks. As for the sample, it consisted of (77) respondents who obtained a chartered accountant certificate and worked in the field of auditing the accounts of Jordanian commercial banks. The study followed the descriptive and analytical approach. The study concluded that there is an impact of cybersecurity governance in reducing the risks of electronic auditing in Jordanian commercial banks. A high level of approval was found on the importance of the three criteria (cybersecurity governance strategy, cybersecurity related to human resources, and cybersecurity risk management) in reducing the risks of electronic auditing in Jordanian commercial banks. The study recommended the necessity of auditing the cybersecurity governance strategy or management interview to determine the resource requirements and the method by which they are identified and approved. Key words: cybersecurity governance, electronic audit risks, Jordanian commercial banks