Abstract:

The rapid expansion of digital technologies has transformed organizational operations while simultaneously increasing exposure to sophisticated cybersecurity threats and cyber-enabled fraud. The convergence of remote work, cloud computing, artificial intelligence, and interconnected digital infrastructures has created new vulnerabilities that challenge traditional approaches to fraud prevention and cybersecurity management. Despite growing scholarly attention to these issues, existing research remains fragmented across multiple disciplines, limiting a comprehensive understanding of the factors influencing organizational resilience against cyber-enabled fraud. This study conducts a systematic literature review (SLR) to synthesize current knowledge on the relationship between emerging cybersecurity threats and organizational fraud risk. Following the PRISMA 2020 guidelines, relevant studies published between 2013 and 2025 were identified through searches of major academic databases, including Scopus, Web of Science, Google Scholar, ScienceDirect, IEEE Xplore, and SpringerLink. After applying predefined inclusion and exclusion criteria, 32 studies were selected for qualitative synthesis. The findings reveal four critical moderating factors that influence the extent to which cybersecurity threats translate into fraud outcomes: organizational cybersecurity culture, regulatory and compliance environments, remote work policies and technological infrastructure, and employee psychological well-being. The review demonstrates that technological controls alone are insufficient to mitigate cyber-enabled fraud. Instead, effective cybersecurity resilience emerges from the interaction of organizational, technological, regulatory, and human factors. Strong cybersecurity cultures, robust regulatory frameworks, secure digital infrastructures, and supportive workplace environments collectively reduce organizational vulnerability to cyber threats and fraudulent activities. The study contributes to the cybersecurity and fraud literature by providing an integrated conceptual framework that links previously fragmented research streams and offers practical insights for policymakers, organizational leaders, and cybersecurity professionals seeking to strengthen organizational resilience in an increasingly complex digital environment.