Artificial Intelligence Technologies and Their Role in Achieving Cybersecurity and Detecting Financial and Accounting Fraud in Electronic Banking

This study aims to analyze the impact of utilizing artificial intelligence (AI) technologies in enhancing cybersecurity and improving financial performance in Iraqi electronic banks. The research focuses on three leading institutions: the Iraqi National Bank, the Iraqi Islamic Commercial Bank, and First Iraq Bank. A correlation and regression analysis methodology was adopted to measure the relationship between AI application indicators (liquidity management, capital management, asset management, and intelligent data analysis) and financial and security performance indicators . The findings revealed that AI applications in liquidity management and intelligent data analysis had a positive and significant effect on cybersecurity and financial performance, contributing to the detection of financial and accounting fraud and strengthening operational control. In contrast, capital and asset management indicators showed negative and significant relationships, reflecting the limitations of traditional approaches in addressing digital challenges and highlighting the need to integrate AI tools to overcome such constraints. Furthermore, the coefficient of determination (R²) indicated that AI technologies explain approximately 95% of the variations in cybersecurity and financial performance, confirming the robustness of the statistical model employed. Based on these results, the main hypothesis of the study was validated: the use of AI technologies is significantly associated with improving cybersecurity levels in Iraqi electronic banks. This underscores that AI represents a strategic tool rather than a mere technical option, and its adoption is essential for achieving financial sustainability and strengthening trust in the digital banking environment.