The Higher Institute for Accounting and Financial Studies at the University of Baghdad hosted a discussion of the doctoral thesis titled ” Cybersecurity Risks Auditing and its Impact on Audit Procedures and the Professional Responsibility of Auditors,” presented by researcher Mushtaq Ali Dhia.
The discussion committee was chaired by Dr. Ammar Subhi Khalaf, the Federal Board of Supreme Audit, with Dr. Najla Sada Hassoun, Legal Accountant and Director of Administrative and Financial Affairs at the University of Baghdad, and Dr. Jassim Eidane Barak, Director of Administrative and Financial Affairs at the University of Karbala, as members. Dr. Ali Mohammed Thajeel, Dean of the Higher Institute for Accounting and Financial Studies at the University of Baghdad, served as a member and supervisor. The session was attended by Prof.Dr. Bahaa Ibraheem Ansaf, President of the University of Baghdad, and Prof.Dr. Suhail Najem Abdullah, the Assistant of President for Scientific Affairs.
The research aimed to assess the extent to which the public and private sectors adopt cybersecurity plans through a program or framework derived from the Iraqi Cybersecurity Strategy 2022-2025. It also highlighted the cybersecurity risks and the lack of a binding legal framework, which affects audit procedures and the professional responsibility of auditors, thus exposing companies to threats.
The researcher recommended amending or enacting a law that mandates financial institutions and banks to identify cybersecurity risks, as well as implementing an audit program for accounts to address cybersecurity threats and risks. This program should be aligned with technological advancements in cybersecurity to create a trustful environment between the auditor and report users, obliging the auditor to identify and address these risks.
The Certified Public Accountant (CPA) designation is considered the highest professional certification in the field, granting its holder all the rights and privileges associated with a doctoral degree. It is a program offered by the Higher Institute for Accounting and Financial Studies at the University of Baghdad for students seeking to advance their higher education and professional qualifications in the field.
