Evaluating cyber security requirements for accounting systems in economic units a survey of communication companies in the local environment

Abstract

Securing financial information is essential in the digital world, and in light of the challenges faced by economic units represented by the danger of advanced cyber threats that affect their accounting systems and cause the theft and destruction of their data or the destruction of their infrastructure, which makes them faced with the need to enhance the security of their systems by activating the field of cyber security with all its requirements. To confront or reduce the risk of these threats and ensure business continuity Therefore, the current study aimed to understand cyber security practices and evaluate the requirements for achieving it, and the seriousness of this field’s threats to accounting information systems in economic units. To achieve the research objectives, the two researchers used the deductive approach to frame the theoretical side by using Arab and foreign references, periodicals, and the Internet, and the inductive approach to frame the practical side of the research through... Evaluating cyber security requirements on the accounting information systems of economic units in the local environment, and relying on extrapolating data and information obtained according to a questionnaire that included several questions in three axes for the research sample, represented by those with experience in the field of cyber security and accounting information systems in economic units, The data collected was analyzed to detect system weaknesses and their impact on data security using statistical techniques and methods. The results of the study showed that there is a positive value between cyber security and accounting information systems, which emphasizes the importance of directing attention to enhancing cyber security in economic units, as it indicates Statistical results indicate that cyber security directly affects accounting information systems, which highlights the importance of enhancing cyber security in economic units. Recommended the study emphasizes the need to direct investments towards implementing technical solutions and administrative procedures to effectively achieve cyber and accounting security, in addition to the need for economic units to disclose in annual reports the cyber risks to which they are exposed and how to confront them in order to enhance their value.