Abstract: 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