The Role of Internal Control Procedures in Confronting Cybersecurity Risks An analytical study

With the continuous increase in cyber threats and the rising frequency of cyberattacks, it has become imperative for organizations to enhance their regulatory measures in managing and mitigating cybersecurity risks while establishing an effective control system. This study aims to strengthen the role of the audit committee and its effective strategies in addressing cybersecurity risks, including risk assessment, evaluation of policies and procedures, and the use of protective technologies and techniques. A questionnaire was designed to cover both theoretical and practical aspects discussed in the theoretical framework, and a total of 75 questionnaires were distributed among specialists, academics, and professionals in the fields of auditing and cybersecurity. The study utilized the statistical software SPSS and SmartPLS 3.2.3 for data analysis and hypothesis testing. The findings underscore the importance of enhancing the audit committee's efficiency in addressing cyber threats, improving collaboration with IT departments, and leveraging advanced technologies, such as artificial intelligence, to strengthen the cybersecurity culture. The key recommendations of the study include conducting comprehensive and periodic assessments of cybersecurity risks faced by organizations, developing specialized training programs, increasing security awareness, and protecting institutional assets.