Emerging Cybersecurity Threats, Organizational Vulnerabilities, and Fraud Risk in Digital Work Environments

Abstract

The rapid digital transformation of organizations has increased operational efficiency while simultaneously exposing organizations to sophisticated cybersecurity threats and cyber-enabled fraud. Although numerous studies have examined these issues, the evidence remains fragmented across disciplines. This study conducts a systematic literature review (SLR) to synthesize existing knowledge on the relationship between emerging cybersecurity threats and organizational fraud risk. Guided by the PRISMA 2020 reporting framework, relevant studies published between 2013 and 2025 were identified through searches of Scopus, Web of Science, Google Scholar, IEEE Xplore, ScienceDirect, and SpringerLink. Following predefined inclusion and exclusion criteria, 32 studies were selected for qualitative synthesis. The findings identify four key moderating factors that shape organizational vulnerability to cyber-enabled fraud: organizational cybersecurity culture, regulatory and compliance environments, remote work policies and technological infrastructure, and employee psychological well-being. The review demonstrates that effective cybersecurity resilience depends on integrating technological safeguards with organizational, regulatory, and human-centred strategies. The study contributes an integrated conceptual framework that advances understanding of cyber-enabled fraud and provides practical recommendations for policymakers, organizational leaders, and cybersecurity professionals seeking to strengthen organizational resilience in increasingly digital work environments.