Research Objective This research aims to study the relationship between internal control and accounting information security, while exploring the role of cybersecurity awareness as a mediating variable that can contribute to strengthening this relationship. Research Significance This research gains its significance from bridging the knowledge gap in accounting literature concerning the integration of internal control systems with information security in the face of cyber challenges. Research Methodology and Tools Considering the nature of the problem and the research objectives, this study follows the steps of the descriptive-analytical method. The aim is to determine the role of cybersecurity awareness as a mediating variable in strengthening the relationship between internal control systems and accounting information security. This includes analyzing data and information related to enhancing the importance of cybersecurity awareness in the local environment, both theoretically and empirically. The analysis was conducted through a survey examining the relationship between internal control systems and accounting information security, mediated by cybersecurity awareness among employees at different administrative levels in the banks included in the study sample. The PLS Smart software was used to process and analyze data. Key Findings The study concluded that internal control systems contribute to enhancing accounting information security when cybersecurity awareness acts as a mediating variable. This demonstrates the crucial and positive role of control in protecting data when cybersecurity awareness is raised. Recommendations The researchers recommend that banks adopt best practices for information security protection and implement strong and clear policies and procedures for cybersecurity awareness.
Al-Mohammedi et al. (Wed,) studied this question.