The Impact of Cybersecurity on Enhancing the Quality of Auditing Processes: An Analytical Study at the University of Samarra

This work is licensed under a Creative Commons Attribution 4.0 International License. The license permits unrestricted use, distribution, and reproduction in any medium, on the condition that users give exact credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if they made any changes. The Impact of Cybersecurity on Enhancing the Quality of Auditing Processes: An Analytical Study at the University of Samarra Noor Ahmed Mahdi University of Samarra, Iraq Abstract The proposed research will help in determining the effect of cybersecurity on quality auditing at the University of Samarra. The study was based on the descriptive-analytical approach. In order to meet the aim of the research, the views of 100 employees who serve at the university were surveyed. The research came to a few conclusions with the most significant one being that there is a significant effect of cybersecurity on the quality of auditing processes, which was performed using several statistical tools and the SPSS v.25 program. This shows that the dependence of the university on cybersecurity technologies advances the quality of its auditing and accounting processes. Keywords: Cybersecurity, Quality of Auditing Processes, University of Samarra. JEL Classification codes: M42. Suggested citation: Mahdi, N.A. (2025). The Impact of Cybersecurity on Enhancing the Quality of Auditing Processes: An Analytical Study at the University of Samarra. European Journal of Management, Economics and Business, 2(6), 124-134. DOI: 10.59324/ejmeb.2025.2(6).09 Introduction Cybersecurity is ranked as one of the critical issues that have found immense priority in the contemporary digital age as it forms a core foundation of securing of sensitive data and information on all levels. Due to the high pace of technological development and extensive use of electronic systems in different segments of life including the educational segment, it has become necessary to enhance cybersecurity in order to protect data pertaining to students, faculty members, and staffs in educational institutions such as the University of Samarra. Conversely, auditing is a very important procedure to provide integrity and credibility in terms of financial and administrative systems where auditors are to establish the validity of operations and transactions meted in the institution. The inclusion of cybersecurity activities in the professional framework of the auditing activities could help enhance the quality and efficiency of the latter since it is important to take care of sensitive information protection when conducting the auditing and avoid any breach or manipulations that can influence the results. This study will explore the issue of how cybersecurity can help in improving the quality of auditing in the University of Samarra. The paper will examine the role of the cybersecurity applications in enhancing the efficiency of auditing, and discuss the difficulties encountered by educational EJMEB (ISSN 3041-2102) | VOLUME 2 | NUMBER 6 | 2025 125 institutions in deploying the cybersecurity initiatives to the auditing processes. Also, the study will examine the instruments and methodologies applicable in this area and how they have contributed to the increase in the levels of security and precision of auditing outcomes. In this work, we will attempt to give a concise insight into the essence of cybersecurity in academic and administrative auditing procedures in the field of education in specific reference to the University of Samarra as a case study. This would help to enhance the quality of the auditing and boost credibility of academic and administrative operations at the university. Methodology Research Problem The research issue is that there is no integration of the concept of cybersecurity and quality of the auditing process in educational institutions and the University of Samarra in particular. These establishments have a significant problem in terms of securing delicate data and information in academic and administrative audit procedures. Considering that cyberattacks have increased dramatically, lack of effective cybersecurity plan might result in the manipulation or breach of data, and this has a bad impact on the accuracy and reliability of the auditing outcomes. The central question is based on the need to balance security and quality of the conducted auditing process and the possibility of cybersecurity applications to enhance the efficiency and quality of such processes in an educational setting. Are the implementation of cybersecurity practices effective in increasing academic and administrative auditing in the University of Samarra, or do it face difficulties or opposition, which prevents the establishment of such integration? Moreover, does the university have the capability to enhance auditing systems with the proper use of modern cybersecurity technologies? Research Importance This study is significant because it emphasizes the need to focus on cybersecurity as a way of improving the quality of auditing procedures in learning institutions, especially at the University of Samarra. The study is relevant to the interpretation of the impact of cybersecurity practices on the integrity and credibility of academic and administrative auditing and offers viable solutions to enhance the effectiveness of the given procedures through data and information security. Additionally, the study is relevant in staying abreast with the changes in technology that are taking place in the university and educational institutions enhancing their capacity to defend auditing systems facing the emerging cybersecurity threats. Moreover, it assists in establishing an atmosphere of cybersecurity in the university which increases trust in the output of auditing and positively influences the quality of academic and administrative decision-making. Finally, the study aims to offer meaningful information on how cybersecurity may be incorporated into the auditing operations in order to eliminate the administrative and academic performance at the University of Samarra, hence boosting the levels of transparency and credibility in all the activities of the organization within the University of Samarra. Research Objectives 1. To investigate the effect of the adoption of cybersecurity on the quality of auditing processes: This will involve examining how the approach to cybersecurity will help to enhance the quality and reliability of auditing processes within academic and administrative audits at the University of Samarra. EJMEB (ISSN 3041-2102) | VOLUME 2 | NUMBER 6 | 2025 126 2. In order to determine the challenges and opportunities that are tied to integrating cybersecurity with auditing: This will include investigating the problems that the University of Samarra is likely to encounter during its implementation of cybersecurity practices in its auditing processes along with the opportunities that may arise as a result of such implementation. 3. To examine how the current cyberspace security technology can improve auditing efficiency: This will involve examining the tools and methods applied in cyberspace security and its application in improving the efficacy of auditing of both academic and administrative activities at the university. 4. To give recommendations on how to better with auditing practices by enhancing cybersecurity: The purpose of this goal is to offer practical recommendations and approaches to the further successful implementation of cybersecurity into auditing work, which would improve the quality of auditing services and reports. 5. To determine how cybersecurity culture will help to improve the level of transparency and credibility in the Auditing: This involves investigating the role of fostering a culture of cybersecurity in the university in enhancing the levels of trust in the results of auditing and leads to greater transparency in the academic and administrative transactions. Research Hypotheses H1: Cybersecurity and quality of the auditing processes are correlated. H2: The quality of auditing processes correlates with the notion of confidentiality. H3: Availability and the quality of the auditing processes are related. H4: The integrity and the quality of the auditing processes are correlated. H5: Cyanbersecurity has a huge influence on the quality of the auditing processes. H6: Confidentiality has a significant influence on the quality of auditing process. H7: Availability has a major influence on the quality of the auditing processes. H8: Integrity has a considerable influence on quality of auditing processes. Research Population and Sample Research Population The research population includes all individuals who are directly involved in academic and administrative auditing processes at the University of Samarra. This population consists of: a. Faculty Members: These people come into contact with the academic and administrative structures of the university and are regularly taken through academic and administrative auditing procedures. b. Administrative Staff: They are tasked with enacting the administrative and financial activities in the university and are in charge of sensitive information, which can be audited. Internal and External Auditors: These are the persons who will perform academic and administrative auditing at the university and validate the quality and accuracy of the results. d. Technical Departments (Cybersecurity Teams): EJMEB (ISSN 3041-2102) | VOLUME 2 | NUMBER 6 | 2025 127 These are the university Information Technology and Cybersecurity Department personnel that will ensure data and information are not exposed to cyber threats when audits are undertaken. Research Sample The mentioned population was then used to obtain a purposive sample that included people who have a direct involvement in auditing processes implementation or audit at the University of Samarra. The sample consists of: a. A sample of the faculty members (around 50 people) that engage in the auditing activities at the university, either academic or administrative. b. An example of an administrative staff (around 30 employees) that works directly with the financial and administrative systems and data that are audited. c. An example of auditors (around 10 auditors) that supervise academic and administrative auditing processes in the university. d. One Information Technology and cybersecurity expert (about 5 specialists) to oversee the security system that ensures data is safe in auditing processes. This sample will be randomly chosen among the people who are actively engaged in auditing processes or in the delivery of cybersecurity in the university and with the focus on making sure that all the various academic and administrative disciplines are represented in the sample. Theoretical Framework of the Study The Concept of Cybersecurity Cybersecurity defined means a collection of procedures, technologies, and processes aimed at safeguarding computer systems and networks against digital attacks that can be directed at them, with an objective of preventing their use, destruction, or denial while safeguarding the privacy of, information integrity, and its availability (NIST, 2018). The international Telecommunication Union (ITU) described cybersecurity as tools, policies, security, guidelines, best practices, training and technologies that help users to secure the cyber environment and user data and information (ITU, 2008). In the meantime, Al-Sayyid conceived cybersecurity as methods of protecting computers, networks, software, and data against unauthorized access, and protecting them against ideologically motivated deviations or assaults that endanger the intellectual security (Al-Sayyid, 2021: 490). According to the above, the researcher considers cybersecurity as a combination of preventive steps that fight cyberattacks toward protecting privacy and both public and personal rights to guarantee protection and recovery of all data, information, and applications. The Importance of Cybersecurity Cybersecurity is also significant as it is one of the pillars to ensure the safety of people, organizations, and even states because of the high dependency on the internet and technology. Cybersecurity is no longer a choice, but a strategic need in protection. According to al-Zawawi, the significance of cybersecurity is based on the safety of data and information, which has become one of the greatest concerns among individuals and the society in the digital era. Moreover, 130 nations have announced that they set up cybersecurity units and were ready to deal with cyberattacks in any of its manifestations. Cybersecurity helps to safeguard against attacks and stop network and digital equipment interference and theft. It also mitigates electronic risks and threats that are impractical to counter without cybersecurity in place, maintains confidentiality and safeguard of information and data, and secures fast access to such information and data, among other things, compliance to law and international standards (Al-Zawawi, 2024: 186). EJMEB (ISSN 3041-2102) | VOLUME 2 | NUMBER 6 | 2025 128 At the same time, Al-Bayati viewed cybersecurity as a necessary component of data security in the digital environment since it can help mitigate the risk of bank accounts, economic and social information safety, and other strategic information in case of threats, which can affect it (Al-Bayati, 2022: 5). Elements of Cybersecurity Cybersecurity is based on a set of key elements known as the CIA Triad, which represents the main foundation of cybersecurity (Stallings, 2018; ISO/IEC 27001:2022): 1. Confidentiality: This deals with the ability to ensure that data and information are made accessible only to the authorized people. 2. Availability: Making sure that information and services are readily available when required without failure. 3. Integrity: It is described as checking the identity of users, be it an individual or a system that interacts with data and information, as being a valid party and not a deceiver or an intruder. Cybersecurity Risks Security is the basis of structuring societies and the necessary component that develops activities in education, business or politics. It enriches online activities of the government. As the term "cybersecurity" was introduced, it has become perceived as a combination of the tools and methods of safeguarding computers against malicious use and unauthorized access, as well as re-establishing any of the lost data and information (Al-Karrawi et al., 2024:462). In the same context, Shahimi indicated that cybersecurity risks consist of a number of attacks categorized into three types (Shahimi & Mahzan, 2018:1257): 1. Cyber risks associated with confidentiality: These risks occur during situations where confidentiality of information and data is compromised, and ability to access the information by unauthorized persons or institutions. 2. Cyber risks of integrity: These risks are associated with interference or misuse of data and information to affect its credibility in a manner that can result to lack of trust and wrong decision making, which can translate into monetary or academic losses. 3. Cyber risks associated with continuity of operation: These risks are meant to interfere with systems to ensure that they cannot access data and information and are not able to carry out their work. Quality of Internal Auditing 1. Concept of Internal Auditing The idea of internal auditing is a result of the necessity of individuals and organizations to present accounting information that can be trusted in making their decision-making and in comparing this information with reality. The roots of internal auditing are quite old, but the profession started gaining more progress in the 19 th and 20 th century. In November 1941 the internal auditing was formally recognized by the creation of the Internal Audit Institution (Al-Eisawi et al., 2024:460). Also, internal auditing has been defined differently. According to the Institute of Internal Auditors (IIA), it is an independent and objective activity which is meant to add value to organizations by enriching the operations of economic units and governmental institutions. It assists such units to realize their goals by embracing systematic approach in order to improve the efficiency of their risk management, control systems, auditing process and management of governance (Gassama & Sudaryati, 2022:47). EJMEB (ISSN 3041-2102) | VOLUME 2 | NUMBER 6 | 2025 129 Al-Husseini further explained internal auditing in learning institutions as a series of structured processes that are meant to check whether institutions or schools adhere to regulations and laws and whether they use the resources to meet the quality in universities in the best way possible (AlHusseini, 2021:77). Muhammad (2024:7) underlined the role of internal auditing in helping managers to fulfill daily activities and generally organizational affairs, be it in education, banking, or governmental organizations. This is by ensuring the integrity of the internal audit system, accommodating administrative, financial and economical aspects of the system, checking proper functioning, and the international and domestic law and internal regulations, thus safeguarding the institution against legal expenses. Quality of Internal Auditing Generally, quality of auditing is understood in two perspectives. The former is the capability of the auditor to identify the mistakes in the reports and accounting systems employed by the clients and organizations. The second one is that the auditing process follows the professional standards and the reported violations are independently reported to the information users. This provides a boost in confidence on outcomes in audits and makes the provision of financial and administrative information contained in detailed audit reports more reliable (Mersha et al., 2022:182). The International Federation of Accountants (IFAC) has defined audit quality to refer to all the policies taken by an auditing institution to give more reasonable assurance that all the audits done by the institution have been done in accordance with the generally accepted accounting principles that govern the auditing process (Farhan et al., 2025:264). Farhan also mentioned that the quality of the audit has taken on a more significant role over the recent years, as it is one of the pillars that are necessary to increase the credibility of the information and its adherence to professional auditing principles. It also assists in identifying mistakes and misrepresentation of financial reports that directly affect the trust of stakeholders, as it is shared among all parties that benefit, and it helps in making informed decisions by senior management, investors as well as the regulatory agencies. Measures of Audit Quality Some studies have attempted to determine the measures of audit quality that is applied to determine the efficiency and effectiveness of the auditing process, internal or external in reaching its goals. Audit quality cannot be quantified using uniform method but most frequently used indicators are the factors associated with the size and nature of the auditing office (Al-Saidi, 2023:36): 1. Company size and auditing office size: It is among the most significant features which make auditing offices different and they may be small, medium-sized, or big audit firm. 2. Institutional and auditing office reputation: The reputation is necessary and gained through practice and the capability to deliver high quality studies. It is the acknowledgment of the auditing institution or office among the clients and the employees that they provide high-quality services, follow professional standards and codes of conduct, and possess high-experienced and competent audit team with good communication and internet use abilities. 3. Lack of legal actions or liabilities against the internal auditor: In the course of the years, an auditor needs to store off lawsuits directed towards the auditor as being negligent or derelicting his or her duty. It must be in compliance with professional auditing standards, where the financial report should be prepared correctly, and laws and regulations should be followed during auditing. 4. Auditor workplace organization: The structure and rank of the audited institution help in facilitating audit quality. EJMEB (ISSN 3041-2102) | VOLUME 2 | NUMBER 6 | 2025 130 The Impact of Cybersecurity on the Quality of Internal Auditing Cybersecurity is one of the inherent aspects that influence the quality of audit, especially as the business world, information technologies, and the widespread use of electronic systems in data management and financial processes are becoming digitalized rapidly. In cases where educational governmental institutions are equipped with effective cybersecurity measures, this will guarantee the provision of the correct, secure, and unaltered data, making internal auditors and external regulatory entities operate effectively to fulfill their mandate. Al-Eisawi et al. (2024) stated that in cases where digital protection is high, chances of electronic data manipulations are reduced and the auditors can be assured of the reliability of the data being audited. Research findings also attest that the presence of loopholes in technical controls is one of the most imperative components that influence the dependability as well as efficiency of the auditing process. Moreover, Milad et al., (2025) have observed that financial disclosure on cybersecurity matters, including breach breaches, corrective actions, and future preparedness is a factor that enhances more transparency and minimizes risks that the users of financial data are exposed to. Results and Discussion Analysis of Relationship and Impact Hypotheses Testing Correlation Hypotheses In order to test the relationship between the research variables, as independent variables, the cybersecurity and its dimensions (confidentiality, availability and integrity) and the dependent variables, the quality of audit operations, the rank correlation coefficient of Spearman was applied. The results are as follows: In order to test the primary hypothesis, which is the following: There is a significant correlation between cybersecurity and quality of audit operations, and its sub-hypotheses: a. Confidentiality is positively correlated with quality of audit operations. b. Availability and quality of audit operations have a substantial correlation. c. Integrity has a close relationship with the quality of audit operations. Table (1) presents the results of testing these hypotheses. Table 1. Spearman’s Rank Correlation Coefficients between Cybersecurity and the Quality of Audit Operations Quality of Audit Operations Dimensions of Cybersecurity R Significance • Confidentiality 0.659** • Statistically significant positive • Availability 0.582** • Statistically significant positive • Integrity 0.634 ** • Statistically significant positive • Cybersecurity 0.756** • Statistically significant positive Note: * Significant correlation at the 0.05 level; ** Significant correlation at the 0.01 level 1. The correlation coefficient between confidentiality and the quality of audit operations was (0.659**), which is a positive and significant value. This indicates a statistically significant EJMEB (ISSN 3041-2102) | VOLUME 2 | NUMBER 6 | 2025 131 positive correlation at the 0.01 level between confidentiality and the quality of audit operations at Samarra University. 2. The correlation coefficient between availability and the quality of audit operations was (0.582**), which is also positive and significant. This indicates a statistically significant positive correlation at the 0.01 level between availability and the quality of audit operations at Samarra University. 3. The correlation coefficient between integrity and the quality of audit operations was (0.634**), a positive and significant value. This indicates a statistically significant positive correlation at the 0.01 level, demonstrating a meaningful relationship between integrity and the quality of audit operations at Samarra University. 4. The overall correlation coefficient between cybersecurity and the quality of audit operations was (0.756**), a strong, positive, and statistically significant value at the 0.01 level. This demonstrates that the cybersecurity measures within the institution play an effective and essential role in enhancing the quality of audit operations. Based on the above, it is possible to conclude that the primary hypothesis and three supporting hypotheses are accepted, and availability has the strongest correlation with the quality of audit operations in the university in question. Testing the Impact Hypotheses between the Main and Sub-Variables of the Study A simple linear regression model was used to test the research hypotheses on the impact of the explanatory (independent) variables according to the main and sub-variables on the main dependent variable (quality of audit operations). The following primary hypothesis was developed in order to examine the relationship of impact between the explanatory and dependent variables: • There is a significant effect of cybersecurity on the quality of audit operations. Based on this great hypothesis the sub-hypotheses were as follows: a. The quality of the audit operations depends significantly on the level of confidentiality in a statistically significant way. b. The availability has a statistically significant influence on the quality of audit operations. c. The integrity has a statistically significant effect on the quality of audit operations. Table (2) presents the results of testing these hypotheses. Table 2. Results of the Simple Linear Regression Model Estimating the Relationship between Cybersecurity and the Quality of Audit Operations F-test (R2) Coefficient b1 (t) b 0 (t) Independent Variable (Explanatory) and Its Dimensions Dependent Variable (Y) 97.075 0.764 0.854 (9.236) 0.687 (1.741) Cybersecurity X Quality of Audit Operations 35.369 0.657 0.874 (6.115) 1.631 (4.660) Confidentiality X1 65.77 0.774 0.741 (7.874) 1.125 (3.354) Availability X2 74.45 0.874 0.746 (9.587) 1.478 (4.895) Integrity X3 Tabulated Value of (t) 1.664 1.664 n = 100 Note: The tabulated value of (F) at a significance level of 0.05 and degrees of freedom DF = 1,99 is 3.96. EJMEB (ISSN 3041-2102) | VOLUME 2 | NUMBER 6 | 2025 132 1. Table (2) clearly shows that the primary hypothesis was that there is a significant effect of cybersecurity on the quality of audit operations, and it was confirmed. The F-value obtained was (97.075), which is smaller than the tabulated value at a significance level of 0.05, with the values being (3.96) at a level of (1, 199). This implies the statistical significance of the hypothetical correlation between cybersecurity and the dependent variable (Y) which is the quality of the audit operations. The coefficient of determination (R 2) indicates that cybersecurity is a factor that explains 76.4 percent of the variations that take place in quality of audit operations. Further, the tvalue of the cybersecurity coefficient (X) supports the indicator that cybersecurity coefficient (X) and the dependent variable (Y) are significant, meaning that cybersecurity has a major influence on the quality of audits. 2. The F-values of confidentiality, availability, and integrity, which are coded in the table as ( X1, X2, X3), were (457.4, 765.7, 35.36) respectively. They are bigger than the tabulated F-value of 0.05 with a df of 1,99 (3.96), which proves that the relationships between these variables and dependent variable (Y), which is the quality of audit activities, are statistically significant. o The value of R 2 of X1 (confidentiality) shows that it explains 65.7 per cent of the variation in audit quality and t-value of X1 will be calculated to show that the relationship between confidentiality (X1) and the dependent variable (Y) is significant. o The value of R 2 of X2 (availability) indicates that it explains 77.47 percentage of variation in audit quality and the t-value of X2 indicates the relationship between the availability (X2) and audit quality (Y) is significant. o X3 (integrity) R 2 value is 87.4% indicating that it accounts most of the changes in audit quality, the t-value of X3 is significant indicating that the relationship between integrity (X3) and audit quality (Y) is significant. Based on the above, it can be concluded that the second key hypothesis and the three subhypotheses are acceptable in terms of the quality of audit operations at Samarra University. The most effective dimension of cybersecurity in the quality of audit is integrity, then availability, and last is confidentiality. Conclusions According to the results of the research that showed a beneficial effect of a cybersecurity implementation on the quality of audit procedures at the Samarra University, one can make several major conclusions emphasizing the necessity of the combination of the two elements to enhance the effectiveness of academic and administrative auditing in the educational facility: 1. Enhanced Reliability of Audit Findings: Adopting cybersecurity practices would also lead to the accuracy of audit findings since sensitive data and information would not be manipulated or compromised. As a result, audit processes have been made more trusted and transactions and information are now verified in a more accurate and safe manner hence improving the credibility of audit results. 2. Heightened Effectiveness of Auditing: The adoption of contemporary cybersecurity instruments and methods in auditing has enhanced efficiency in performance. Auditing can also help in identifying the possible threats and assessing risks by safeguarding systems and information; hence the institution will make timely and cost-effective decisions. 3. Improved Confidence in Academic and Administrative Audit Reporting: When data storage and cyber risk prevention measures can be ensured, faculty members, administrative staff,