مدى فاعلية الأمن السيبراني في تعزيز كفاءة النظم المحاسبية الحديثة (دراسة ميدانية على المصارف التجارية بمنطقة الجبل الغربي)

Abstract

This study aimed to determine the effectiveness of cybersecurity in enhancing the efficiency of modern accounting systems in commercial banks in the western region of Libya. To achieve the study's objectives, a descriptive-analytical approach was adopted. A validated questionnaire was designed as the primary tool for collecting primary data and was distributed to a sample of employees in commercial banks in the western region of Libya.

The study reached several conclusions, the most important of which is that there is a high level of awareness and understanding among employees regarding cybersecurity. Furthermore, the weaker the digital infrastructure, the greater the likelihood of security breaches affecting the modern accounting information system. Based on the study's findings, the study recommended the necessity of holding training programs and courses for employees in the banking sector sample on cybersecurity to enhance the effectiveness of modern accounting systems.