“Professional Responsibility of the Auditor for Cyber Security Risks: Proposed Audit Program”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 70 (March 31, 2025): 336–361. Accessed April 29, 2025. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2073.