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Cyberthreats and their impact on financial integrity: Evaluating the effectiveness of local authorities’ cybersecurity policies in preventing and detecting fraud
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This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
In today’s digitally driven public sector, the rapid adoption of technology has improved service delivery but also created a fertile ground for cyberattacks, particularly because many public institutions lack effective cybersecurity policies (Choi, 2021). Cybercrimes such as hacking, phishing, and malware infections pose significant risks, often leading to fraud and accounting scandals that undermine public trust. This research examines the cyberthreats faced by local authorities in Masvingo Province and evaluates the effectiveness of their cybersecurity policies in preventing and detecting these crimes. A quantitative approach was adopted, utilizing questionnaires administered to 80 participants, with data analyzed using SPSS version 23. Findings reveal that local authorities are notably exposed to a range of cyberthreats, with the absence of comprehensive cybersecurity policies and inadequate training being prevalent issues. This study underscores the urgency for the government to develop and implement robust cybersecurity policies for local authorities, with the auditor general tasked to regularly audit their effectiveness.
Keywords: Cyberthreats, Cybercrimes, Local Authorities, Cybersecurity Policies, Fraud, Accounting Scandals, Security Regulation
Authors’ individual contribution: Conceptualization — N.W. and E.M.; Methodology — N.W. and E.M.; Software — N.W. and E.M.; Validation — N.W. and E.M.; Formal Analysis — N.W. and E.M.; Investigation — N.W. and E.M.; Resources — N.W. and E.M.; Data Curation — N.W. and E.M.; Writing — Original Draft — N.W. and E.M.; Writing — Review & Editing N.W. and E.M.; Visualization — N.W. and E.M.; Supervision — N.W. and E.M.; Project Administration — N.W. and E.M.; Funding Acquisition — N.W. and E.M.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: C23, D73, G38
Received: 27.05.2024
Revised: 22.11.2024; 28.01.2025; 18.03.2025
Accepted: 27.03.2025
Published online: 01.04.2025
How to cite this paper: Wadesango, N., & Maveneka, E. (2025). Cyberthreats and their impact on financial integrity: Evaluating the effectiveness of local authorities’ cybersecurity policies in preventing and detecting fraud. Corporate Law & Governance Review, 7(2), 32–40. https://doi.org/10.22495/clgrv7i2p3