Cybersecurity Controls In Accounting Information Systems And Financial Reporting Reliability

Frederick Saah; Emmanuel Asiedu Dadzie; Joan Phyliss Somevi; Prisilla Danso Sarpong; David Owusu Korankye

doi:10.63363/aijfr.2026.v07i03.5503

Cybersecurity Controls In Accounting Information Systems And Financial Reporting Reliability

Author(s)	Mr. Frederick Saah, Mr. Emmanuel Asiedu Dadzie, Ms. Joan Phyliss Somevi, Mrs. Prisilla Danso Sarpong, David Owusu Korankye
Country	Ghana
Abstract	In this study, we explore the various challenges that come with protecting Accounting Information Systems (AIS) as cybersecurity threats continue to grow. It underscores the necessity for a comprehensive strategy that addresses the technological, human, and organizational facets of security. Research Design and Methodology: The study uses a qualitative research design, incorporating various case studies and expert interviews from a wide array of industries. It’s guided by the Technology–Organization–Environment (TOE) framework and Socio-Technical Systems (STS) theory, aiming to deliver a well-rounded understanding of the security challenges faced by AIS. Findings: Cyber threats are becoming more sophisticated, so we need to adopt advanced technological measures such as data encryption, multi-factor authentication (MFA), and AI-driven real-time threat detection systems. But it’s important to remember that technology alone isn’t the answer. We also have to address human-related issues, such as a lack of cybersecurity awareness and organizational weaknesses, like poor policy frameworks and limited investment in security infrastructure, which still pose serious risks. Decisions: The study emphasizes that the effectiveness of AIS security relies on how well technological tools align with human skills and organizational backing. It's crucial to foster a robust cybersecurity culture, supported by solid governance frameworks and compliance with regulatory standards, to reduce vulnerabilities effectively. Implications: The findings highlight just how crucial it is for organizations to embrace a well-rounded cybersecurity strategy. This means blending cutting-edge technologies with ongoing employee training and clear organizational policies. Companies should really focus on raising cybersecurity awareness, bolstering internal controls, and ensuring that top management is actively involved to boost their overall security stance.
Keywords	cybersecurity,organizational culture,human factors,systematic review
Field	Computer > Artificial Intelligence / Simulation / Virtual Reality
Published In	Volume 7, Issue 3, May-June 2026
Published On	2026-05-16
DOI	https://doi.org/10.63363/aijfr.2026.v07i03.5503

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Cybersecurity Controls In Accounting Information Systems And Financial Reporting Reliability

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