The impact of cyber security on the internal control unit and its reflection on economic unityAn exploratory study of the opinions of a sample of auditors and accountants in the Ministry of Higher Education
DOI:
https://doi.org/10.31272/jae.i127.106Keywords:
Cyber Security, Internal Oversight, Information Technology Governance (COBIT5)Abstract
The research aims to identify the importance of cyber security through its impact on internal control and the value of the economic unit by adopting the Information Technology Governance Framework (COBIT5), and then trying to come up with a set of recommendations that contribute to increasing the value of the economic unit, In order to achieve the research objectives, the researcher used the descriptive and analytical method in collecting data, and a questionnaire was adopted that included a set of questions divided into eight axes that reflect the research requirements, through the use of google form models, and Stephen Thumpston’s equation was adopted in determining the size of the sample consisting of (98) An auditor and accountant working in higher education and scientific research, Among the most important conclusions reached there is a general acceptance and agreement on the existence of a relationship between the dimensions and requirements of cyber security (operations and procedures, cyber risks, confidentiality and privacy protection, logical security, strategy) on modern frameworks for internal control (COBIT5) and the value of the economic unit, The research was concluded with a set of recommendations, the most important of which is the need for the economic unit to adopt effective methods for continuous evaluation of internal control to maintain information security by adopting modern frameworks for internal control COBIT5 and through the integration of procedures and characteristics in light of modern frameworks to avoid the means of penetration of electronic systems and attempts to manipulate their information.
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