Published Paper Details:

The convergence of cybersecurity and financial auditing represents a critical frontier in organizational risk management. As digitalization expands, vulnerabilities in cyber systems increasingly affect financial integrity, governance, and compliance. This review synthesizes multidisciplinary perspectives to propose a unified framework that integrates cybersecurity assurance and financial audits within enterprise risk management (ERM) principles. Through systematic review and empirical insights, the study identifies significant relationships between cybersecurity audit maturity, unified assurance adoption, and financial-audit quality. Experimental analysis across 46 organizations reveals that integrated assurance practices improve risk-mitigation efficiency by 22 % on average. The proposed Unified Cyber-Financial Audit Assurance Model emphasizes governance alignment, control assessment convergence, and continuous improvement feedback loops. Future research should explore automation, AI-driven audit analytics, and cross-sector adoption to enhance the predictive and preventative potential of integrated assurance systems.