CYBERSECURITY RISKS AND FINANCIAL REPORTING INTEGRITY
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- NGN 3000
Abstract
This study examines the impact of cybersecurity risks on financial reporting integrity in Ogun State, Nigeria. The objectives are to: (1) identify common cybersecurity threats to financial data, (2) assess the impact of these threats on financial reporting accuracy, and (3) evaluate measures to enhance cybersecurity and protect financial integrity. A survey design was utilized to collect data from IT and finance professionals. The sample size was determined using Taro Yamane's formula to ensure statistical validity. Access Bank Plc was selected as the case study due to its proactive cybersecurity measures. The reliability coefficient score of the survey was 0.89. Findings indicate that cybersecurity risks pose significant threats to the accuracy and reliability of financial reports. It is recommended that companies in Ogun State invest in advanced cybersecurity technologies and training programs to safeguard financial data and reporting integrity.
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