Event Dime

Cybersecurity Awareness as a Mediating Variable in the Relationship between ICS and AIS in Iraqi State Banks [version 2; peer review: 1 approved, 2 approved with reservations]

Arts & Culture
When:
May 5, 2026 ยท 10:28 AM
Source:
F1000Research

Research Objective This research aims to study the relationship between internal control and accounting information security, while exploring the role of cybersecurity awareness as a mediating variable that can contribute to strengthening this relationship. Research Significance This research gains its significance from bridging the knowledge gap in accounting literature concerning the integration of internal control systems with information security in the face of cyber challenges. Research Met

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