2024, Vol. 7, Issue 2

author(s)
Ali Abdul Hussein Raj, Ali Hilal Union and Ameer Saheb Shaker

abstract
The current study aimed to identify the concept of cyber auditing through research into data protection in the digital age. The study followed the descriptive analytical approach in applying the study in Iraq to a number of 100 specialists and experts in the fields of cyber auditing and cyber security. The study concluded that the most important obstacle to cyber auditing is that the lack of clarity of roles and responsibilities between cyber audit teams and other departments affects efficiency. The most important result of enhancing cyber auditing techniques was that the use of advanced data analysis tools helps detect cyber threats faster. The role of advanced technologies in cyber auditing is that they allow advanced data analytics to detect patterns of anomalous behavior and potential threats. One of the most important expenses and costs associated with cyber auditing is that the need to train and develop the technical skills of the cyber audit team increases costs. The most important results of evaluating the impact of cyber auditing on data security and business continuity were that implementing cyber auditing on a regular basis improves the level of organizational data security.