The Department of Accounting Studies at the Post-graduate Institute for Accounting and Financial Studies at the University of Baghdad discussed the research entitled (Auditing Cybersecurity Risks and Its Impact on Auditing Procedures and the Professional Responsibility of the Auditor) by the student Mushtaq Ali Dhiyab, to obtain a Certified chartered Accountant Certificate, which is the highest professional certificate in the field of specialization. Its holder enjoys all the rights and privileges of a doctorate degree. The discussion committee consisted of His Excellency the President of the Federal Board of Financial Supervision, Certified Public Accountant Dr. Ammar Subhi Khalaf, Chairman, and Certified Public Accountant Assistant Professor Dr. Najlaa Sada Hassoun, Director of the Department of Administrative and Financial Affairs at the University of Baghdad, Member, Assistant Professor Dr. Jassim Eidan Barak, Director of the Department of Administrative and Financial Affairs at the University of Karbala, Member, and Certified Public Accountant Assistant Professor Dr. Ali Muhammad Thajil, Dean of the Higher Institute for Accounting and Financial Studies at the University of Baghdad, Member and Supervisor, in the presence of the President of the University of Baghdad, Professor Dr. Bahaa Ibrahim Insaf, and the Scientific Assistant to the President of the University of Baghdad, Professor Dr. Suhail Najm Abdullah.