THE EXTENT OF EMERGING COMMERCIAL BANKS COMMITMENT TO CYBERSECURITY GOVERNANCE: AN EMPIRICAL STUDY

Abstract

The interest of business organizations and banks in cybersecurity has become extremely important, and this is evident through many studies such as (Abu-Shanab et al., 2013; Al-Muhtadi, 2020) which emphasized the importance of cybersecurity in business. The study aims to identify the extent of the commitment of Jordanian commercial banks to the governance of cybersecurity, from the point of view of a certified public accountant. However, the population consisted of Jordanian commercial banks, and a sample of 83 respondents was taken from auditors who hold a chartered accountant certificate and work in the field of auditing the accounts of Jordanian commercial banks. The findings indicate that Jordanian commercial banks are committed to cybersecurity governance with regard to cybersecurity governance strategy, cybersecurity related to human resources, and cybersecurity risk management from the point of view of a certified public accountant. Nevertheless, this paper contributes to providing useful results for financial managers and accountants working in Jordanian commercial banks by introducing them to the importance of cybersecurity governance. Through its theoretical literature, prior investigations, and research methodologies whose validity and reliability have been proven and may be employed and used in future studies, it is hoped that this study would motivate many researchers to conduct more new research on this subject.