Assessment of the Cybersecurity Posture of the Federal Inland Revenue Service Against AI-Assisted Threats Using NIST, MITRE and ACGF Frameworks

Artificial intelligence is changing how attackers target national institutions, yet most cybersecurity assessments still check whether controls exist without asking whether governance can cope with AI-assisted threats. This study assesses the cybersecurity posture of the Federal Inland Revenue Service (FIRS) in Nigeria against AI-assisted threats using an integrated model that combines the NIST Cybersecurity Framework, the MITRE adversary knowledge base and the AI Cybersecurity Governance Framework (ACGF).