Resumen de Activating the role of judicial oversight in Iraq to reduce the phenomenon of tax evasion Field research in the Federal Office of Financial Supervision

Bushra Hassan Mohamed El Toby, Waad Hadi Abd, Akeel Dakheel Kareem

• Purpose: Security measures have become increasingly important due to the expansion of the cyber environments. National and international entities are exposing themselves to cybersecurity risks, and they are growing in number every day.

    Theoretical Framework: With a comprehensive cybersecurity plan, threats can be eliminated. Implementing this plan is possible by involving all stakeholders in the management processes because the idea of management is insufficient. To ensure cybersecurity, this study highlights the significance of cybersecurity and cybergovernance in the digital world.

    Design: The study findings and recommendations for cybersecurity governance were reviewed. A scoping review research model was used for this purpose.

    Findings:A basic and documentary research model related to research philosophy were developed for the application technique. The scope of the research includes publications from Scopus. Studies from the last ten years were downloaded using the selected keywords.

    Originality: The results show that despite research that has led to local cybersecurity governance solutions in several countries, a comprehensive governance framework has not yet been established. Instead, there is a hidden conflict over control of this region, not its governance.”