Cybersecurity Awareness, Policy Compliance, and Financial Data Protection in Accounting Information Systems: Evidence from Somali Financial Institutions

Abstract This study examines whether employee cybersecurity awareness predicts financial data protection in accounting information systems. Using survey evidence from 415 employees in Somali banking and financial institutions, the study links cyber awareness to accounting control reliability, financial data integrity, and policy compliance. Overall awareness is positively associated with financial data protection (r = 0.447, p < 0.001). In the adjusted regression model, general cybersecurity awareness and policy compliance remain significant positive predictors, while password security, phishing awareness, and device security practices do not have independent effects. The findings suggest that financial data protection is supported less by isolated security habits than by broad cyber-risk understanding and rule-consistent conduct embedded in the control environment. The study contributes field evidence from an under-researched financial setting and positions cybersecurity compliance as a behavioral internal-control mechanism within accounting information systems.