مجلة الاقتصاد والمالية
Volume 11, Numéro 2, Pages 277-298
2025-06-01

Cybersecurity In Accounting And Auditing: The Impact Of Financial Data Security On Investor Confidence In The Banking Sector-a Case Study Commercial Banks In Algeria’s.

Authors : Meghdouri Chahrazed . Bouras Fatima .

Abstract

Abstract: This study aims to explore the relationship between financial data security and investor confidence within the banking sector, with a particular focus on commercial banks in Algiers, Algeria. The research addresses the issue of rising cyber threats and their impact on the credibility of financial institutions. Using a quantitative methodology, the study employed a structured questionnaire distributed to 150 employees across 10 commercial banks. Statistical analyses, including correlation and regression models, were applied to evaluate the collected data. The results revealed a significant positive correlation between robust financial data security measures and enhanced investor confidence. Employees emphasized the critical role of cybersecurity in maintaining institutional integrity and trust. Key findings highlight that effective data security frameworks and heightened cybersecurity awareness are essential for safeguarding financial operations and fostering stakeholder confidence. Based on these findings, the study recommends that banks invest in advanced cybersecurity technologies, implement regular training programs for employees, and establish transparent communication channels with investors to mitigate risks and enhance trust. These measures are crucial for maintaining operational stability and reputation in an increasingly digital environment.

Keywords

Key words: Cybersecurity, Accounting and Auditing, Financial Data Security, Investor Confidence, Banking Sector in Algeria’s.