مؤشر مقترح للإفصاح المحاسبي عن المخاطر السيبرانية في سوق العراق للأوراق المالية على وفق المتطلبات الدولية: دراسة اختبارية

الملخص EN

The research aims to propose an indicator for the disclosure of cyber risks within the information disclosed in the annual reports issued by economic units and due to the absence of instructions regulating this type of disclosure within the disclosure instructions within the disclosure instructions No.

(8) for the year (2015) amended for the Iraq stock exchange and given the decline of Iraq’s position in the global cyber security index issued by the united nations specialized agency in information and communications technology according to the (GCI) index, where Iraq achieved 129th position globally out of (184) despite the increasing interest of the Iraqi state in developing a cyber-security strategy (2018) accordingly, an indicator for accounting disclosure of cyber security risks has been built in accordance with international requirements issued by professional bodies, foreign and Arab legislation and evidence, as well as national strategies (provided by (AICPA), the SEC guideline) and the financial control guidelines of the Toronto stock exchange (TSX).

the index provided by Ernst & Young (E8Y), the fortune 100 (10-k) model, the sustainability standards board (SASB) FN-CB standard.