AN ASSESSMENT OF CYBERSECURITY RISKS AND STRATEGIES FOR PUBLIC ACCOUNTING FIRMS
This research assesses cybersecurity risks and strategies for public accounting firms. The objectives are to identify the key cybersecurity risks faced by public accounting firms, to evaluate the impact of these risks on accounting practices, and to assess the effectiveness of various cybersecurity strategies. A survey research design was chosen to collect data from IT professionals and public accountants. Using Taro Yamane's formula, a sample size of 225 respondents was selected to ensure statistical reliability. The study focuses on Lagos, Nigeria, due to its growing technological infrastructure and the increasing frequency of cyber threats. The reliability coefficient score for the survey instrument was 0.88, indicating high reliability. Findings reveal that cybersecurity risks such as data breaches, ransomware attacks, and phishing scams pose significant threats to public accounting firms. Effective strategies identified include the implementation of robust cybersecurity frameworks, continuous monitoring and assessment, and regular staff training on cybersecurity best practices. The study recommends that public accounting firms invest in advanced cybersecurity technologies and establish comprehensive cybersecurity policies to protect sensitive financial data.
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1.1 BACKGROUND OF THE STUDY
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