قياس تأثير الإفصاح عن مخاطر الأمن السيبراني على أتعاب المراجعة الخارجية : دراسة تطبيقية

الملخص EN

The research aimed to measure the impact of Cyber security risks disclosure on Audit Fees in Egyptian companies.

By clarifying the importance of Cyber security risks disclosure attacks, and explaining the factors affecting the relationship between disclosure of cyber security risks and audit fees, Where the study society is represented in the companies listed on the Egyptian Stock Exchange and available on its website, the study sample was represented in a number of these companies in which data measuring variables are available, where the financial statements of the study sample companies were relied on during the period from 2017 until 2021, governance reports, shareholder structure report, board of directors structure, audit committee meeting minutes and general assembly meeting minutes.

The results of the theoretical and applied study reached many results, the most important of which are the presence of a positive correlation between audit fees and the risks of cyber security breaches.

As the auditors when they find the cyber security risks increasing they put more effort during the audit process which leads to imposing high fees.