The impact of cybersecurity risks on the efficiency and effectiveness of external auditors in light of modern digital developments: An analytical study of the opinions of a sample of external auditors and specialized academics. International Journal of Financial, Administrative and Economic Sciences, [S. l.], v. 4, n. 4, 2025. DOI: 10.59992/IJFAES.2025.v4n4p1. Disponível em: https://vsrp.co.uk/index.php/ijfaes/article/view/488. Acesso em: 2 jul. 2026.