Cybersecurity Awareness as a Mediating Variable in the Relationship between ICS and AIS in Iraqi State Banks

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.

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.

Considering the nature of the problem and the research objectives, this study follows the steps of the descriptive-analytical method. The aim is to determine the role of cybersecurity awareness as a mediating variable in strengthening the relationship between internal control systems and accounting information security. This includes analyzing data and information related to enhancing the importance of cybersecurity awareness in the local environment, both theoretically and empirically. The analysis was conducted through a survey examining the relationship between internal control systems and accounting information security, mediated by cybersecurity awareness among employees at different administrative levels in the banks included in the study sample. The PLS Smart software was used to process and analyze data. The research found that internal control systems are closely linked to the security of accounting information, with the mediating factor being cybersecurity awareness. This finding indicates a positive and significant relationship. This demonstrates the crucial and positive role of control in protecting data when cybersecurity awareness is raised.

The researchers recommend that banks adopt best practices for information security protection and implement strong and clear policies and procedures for cybersecurity awareness.