أثر التحول الرقمي للمصارف التجارية على الإفصاح المحاسبي في ظل مخاطر الأمن السيبراني

Abstract EN

The research aims in general to review a theoretical review about banking digital transformation and the impact of accounting disclosure on cyber security and the role of banks in disclosing procedures related to cyber security through accounting and control reports and management reports.

In order to give positive signals to stakeholders, or that there is a negative impact on the economic unit and the extent of the amount and value of the information disclosed, the study attempted to encompass the concept of digital transformation in the banking sector and to show contemporary technological experiences as it is a challenge and an opportunity at the same time.

The challenge is the sector's ability On the other hand, this transformation is an opportunity to compete with the banking sector in a digital environment.

The digitization of banks is seen as the permanent challenge facing the banking industry currently.

In this process of digital change, digital transformation in the financial industry is linked to the obstacles that seem to hinder the smooth implementation of the digital approach is one of the main challenges facing Digital transformation: The challenges of maintaining the confidentiality of information and those who deal with it and the risks of accounting disclosure of cyber security risks.

The local academic accounting literature did not adequately address the topic of banking digital transformation and the impact of accounting disclosure risks on cyber security at the local and Arab levels.

This study came to be a pioneer in this field.

The main purpose of this qualitative exploratory study is to introduce the concept of banking digital transformation and disclose the risks of cyber security procedures and the expected effects of this relationship.

By relying on the documentary descriptive approach due to the lack of a practical application of this technique, it relied on the available documents of research, literature and publications, analysing them and drawing conclusions that answer the research questions.

The researcher has relied on the global trend in digital banking transformation in the banking sector and cyber security challenges in this vital sector by reviewing global research in this field and the direction of the Iraqi state.

The Office of the National Security Adviser published the Iraqi Cyber security Strategy (ICS), in 2017, This step was the first major and public effort by the Iraqi state; In order to analyse the kinks of the national electronic policy; To draw a (December) roadmap for the establishment of the country's superstructure electronic infrastructure to put Iraq on an equal footing with its international peers and allies.