دور حوكمة تكنولوجيا المعلومات في تحسين جودة المعلومات المحاسبية وإدارة المخاطر السيبيرانية

Abstract

This study emphasizes the significance of Information Technology governance in enhancing the quality of financial statements and managing cybersecurity risks. Through the implementation of standardized governance frameworks such as COBIT and ISO 27001, and the adoption of advanced financial systems, organizations can improve the accuracy and reliability of their financial data. Furthermore, establishing specialized cybersecurity risk management units and implementing continuous training programs contribute to strengthening digital security. Finally, the research recommends the necessity of integration between financial and technical departments, and keeping pace with technological developments to ensure financial statement transparency and effective risk management in the evolving digital environment.