The rapid digital transformation of organizations has increased operational efficiency while simultaneously exposing organizations to sophisticated cybersecurity threats and cyber-enabled fraud. Although numerous studies have examined these issues, the evidence remains fragmented across disciplines. This study conducts a systematic literature review (SLR) to synthesize existing knowledge on the relationship between emerging cybersecurity threats and organizational fraud risk. Guided by the PRISMA 2020 reporting framework, relevant studies published between 2013 and 2025 were identified through searches of Scopus, Web of Science, Google Scholar, IEEE Xplore, ScienceDirect, and SpringerLink. Following predefined inclusion and exclusion criteria, 32 studies were selected for qualitative synthesis. The findings identify four key moderating factors that shape organizational vulnerability to cyber-enabled fraud: organizational cybersecurity culture, regulatory and compliance environments, remote work policies and technological infrastructure, and employee psychological well-being. The review demonstrates that effective cybersecurity resilience depends on integrating technological safeguards with organizational, regulatory, and human-centred strategies. The study contributes an integrated conceptual framework that advances understanding of cyber-enabled fraud and provides practical recommendations for policymakers, organizational leaders, and cybersecurity professionals seeking to strengthen organizational resilience in increasingly digital work environments.
Evans O. N. D. Ocansey, Emmanuel Peprah· African journal of accountin...· 0 citations
Financial statement fraud remains a persistent threat to the integrity of global capital markets despite extensive auditing standards and regulatory reforms. This study systematically reviews literature on external auditors' responsibilities in fraud detection and evaluates why significant audit failures continue to occur. Following the Preferred Reporting Items for Systematic Reviews and Meta Analyses framework, 1,232 studies were initially identified from Google Scholar and Crossref, of which 32 studies published between 2002 and 2025 met the inclusion criteria. The findings reveal a persistent expectation and performance gap between auditing standards, particularly ISA 240, and actual audit practice. Although auditors are required to obtain reasonable assurance that financial statements are free from material misstatement due to fraud, high profile corporate failures such as Enron, Wirecard, Carillion and Steinhoff demonstrate recurring deficiencies in fraud detection. The synthesis identifies four dominant factors influencing audit effectiveness: regulatory environment, auditor independence, professional competence and scepticism, and the complexity of fraud schemes. The review further shows that audit failures are driven not only by technical limitations but also by behavioural biases, institutional pressures and increasing fraud sophistication. Regulatory reforms such as the Sarbanes Oxley Act and CLERP 9 have improved compliance but have not eliminated audit deficiencies. The study contributes a multidimensional conceptual framework integrating behavioural, institutional and technological perspectives to explain persistent audit failures. It concludes that improving fraud detection requires a shift from compliance based auditing toward a more integrated approach that combines behavioural insight, enhanced professional training and advanced audit technologies such as artificial intelligence and data analytics.
E. Ocansey, Emmanuel Peprah· International journal of bus...· 0 citations
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