Professional responsibility of the auditor for cyber security risks: proposed audit program. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 70, p. 336–361, 2025. DOI: 10.34093/9tep9r14. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2073. Acesso em: 29 apr. 2025.