أثر تأكيدات الأمن السيبراني في جودة التدقيق الداخلي في شركات التكنولوجيا المالية في الأردن

Abstract

This study aimed to identify the impact of cybersecurity assurances in its dimensions (data security, system security, network security, operational security, and physical security) on the quality of internal auditing in FinTech companies in Jordan. To achieve the objectives of the study, the descriptive analytical approach was used, where the study population consists of financial technology companies known as FinTech operating in Jordan in accordance with the instructions of the Central Bank, and their number is (18) companies. A comprehensive survey strategy was followed in determining the sample for the study. The study sample is all financial technology companies in Jordan, and the sampling unit is in The study was conducted by employees of the Internal Audit Department, the Financial Department, and the Information Technology Department working in financial technology companies (FinTech) operating in Jordan. (115) electronic questionnaires were distributed to members of the study sample by sending the link via social media, and the number of questionnaires recovered was (107) A questionnaire suitable for statistical analysis, and the most important results reached were the presence of a statistically significant effect of cybersecurity assurances in its dimensions (data security, system security, network security, operational security, physical security) on the quality of internal auditing in Jordanian financial technology companies. The study recommended increasing investment by Jordanian financial technology companies in the technological infrastructure (physical security) to support cybersecurity and provide and develop the necessary infrastructure to improve their efficiency and reduce penetrations, and provide continuous training to employees about cybersecurity risks and how to recognize and deal with cyberattacks.