Journal of Digital Innovation in Financial and Administrative Studies (JDIFAS)

Abstract This paper aims to study the development of the role of the local aviation sector in sustainable development in Nineveh Province. The aviation sector is a driver of global communication and economic growth. It faces challenges related to carbon emissions and energy efficiency, in addition to environmental and regulatory pressures. Attempts to integrate energy into aviation infrastructure promote sustainable energy and resource efficiency. Based on recent case studies of Mosul International Airport and Al-Sahaji International Airport (West Mosul) for the next 30 years, we hope to formulate solutions for the local aviation sector that serve sustainable development goals.
The number of passengers in Mosul reached half a million after one year of operation, and revenues reached approximately $3.6 billion. On the empirical side, the curves are upward, and all variables have a statistically significant impact on growth. The aviation sector in Nineveh will be a significant contributor to the national GDP.
The adoption of renewable energy and modern resource management contributes to build a sustainable development future for Iraq and consolidates the role of the aviation sector. It contributes to achieving Sustainable Development Goals 9, 8, and 13: industry and infrastructure, decent work and economic growth, and climate action. Finally, Goal 10 aims to reduce inequality between rural and urban areas. 

Abstract The research aims to understand the concept of cybersecurity auditing, the most
important future skills required for internal auditors in the field of cybersecurity auditing,
the main roles of internal auditing in this field, the most important steps taken by internal
auditors to conduct a cybersecurity audit, the main areas on which internal cybersecurity
auditing should focus, and an explanation of the role of internal auditing in cybersecurity
governance.
To achieve the research objectives, the researchers used a deductive approach to study and
analyze, utilizing periodicals, books, and websites that address the research topic,
particularly in relation to the following areas: cybersecurity auditing, the main roles of
internal auditing in the field of cybersecurity, future skill requirements, the Institute of
Internal Auditors' (IIA) cybersecurity Topical requirements, and the use of these three lines
of defense against cybersecurity risks.
The research reached a set of conclusions, the most important of which are:
1. Integrating cybersecurity risks into audit plans, rather than isolating them from other audit
activities. This ensures the continued effectiveness of audit operations in the face of rapidly
evolving threats.
2. It is important for internal audit units to understand the purpose of the objective
requirements for cybersecurity and their relationship to the International Professional
Practices Framework and global internal auditing standards. A comprehensive and accurate
understanding of these requirements will help internal audit units adhere to the Institute of
Internal Auditors (IIA) standards while ensuring cybersecurity practices.
Based on the research findings, proposals were made that are consistent with these findings,
the most important of which are:
1. Entities involved in the internal audit profession should hold specialized seminars and
workshops to introduce the concept and dimensions of cybersecurity auditing, the steps
internal auditors take to conduct cybersecurity audits, the key areas of focus for
cybersecurity audits, and the role of internal auditing in cybersecurity governance.
2. Support internal auditors in improving the future technical and non-technical skill
requirements for internal auditors in the field of cybersecurity auditing through continuous
learning and professional development, to provide the skills and knowledge necessary to
conduct effective cybersecurity audits

Abstract The paper investigates the modern relevance of corporate governance and its critical role in achieving organizational goals through collaborative management while avoiding individualistic inclinations. It emphasizes the use of artificial intelligence as a critical and modern instrument for goal fulfillment, describing it as the essence of the technological revolution from its conception to its current stage. The study looks at the link between governance and intellect, assessing how harmonious it is.
The study intends to examine the level of compatibility and its beneficial characteristics, as well as the degree of contradiction and its negative impact, in the pursuit of organizational goals in the face of severe competition and limited resources. This is the basis for the study hypothesis.
An examination of earlier studies and varied international and Arab experiences yielded principles and features for both variables from an international perspective. According to the study's findings, the continuous use of artificial intelligence in servicing corporate governance should continue. The compatibility level between these variables was higher than the contradiction level.
As a result, the primary recommendations emphasize the significance of additional research, analysis, and development to increase success and compatibility while lowering the chance of contradiction and limiting risks. This is in addition to assessing utilization consequences, notably the influence on the competitive environment and the development of collaborative management in firms.
Received: 27/5/2025
Revised: 15/6/2025
Accepted: 2/7/2025

Abstract The article examines the role of digital economy as a key factor in modernizing Russian regions amidst the transition to sustainable, innovative, and high-tech development. It analyzes directions for digitizing territorial systems, evaluates the impact of digital technologies on labor productivity, governance quality, living standards, and investment attractiveness of Russia's federal subjects. The study presents interregional differences in digital maturity levels, identifies barriers to digital transformation, and proposes measures to address digital inequality. The necessity of integrating digital agenda into regional strategies and development programs is substantiated.

Abstract This research aims to explore the role of digital content via social media in enhancing customer relationships and achieving a sustainable competitive advantage for organizations. In light of the rapid changes in the digital environment, digital content has become an important strategic tool for building corporate identity, increasing customer engagement, and enhancing loyalty and trust.
The study relied on a quantitative approach using a questionnaire to collect data from a random sample of social media users. The data was analyzed using Smart PLS 4. The results revealed a statistically significant positive relationship between the quality of digital content and the effectiveness of social media marketing. It also demonstrated that digital interaction significantly contributes to enhancing customer loyalty and trust in the organization. The results also confirmed that innovation and credibility in digital content contribute to achieving a competitive advantage that is difficult to imitate, supporting the sustainability of an organization's superiority in a competitive business environment.
The research recommends that organizations adopt effective digital content strategies based on quality, interactivity, and credibility as pivotal tools for strengthening customer relationships and achieving sustainable excellence in the digital marketplace. 
Received: 29/5/2025
Revised: 20/6/2025
Accepted: 3/7/2025

Abstract Logistics represents the handling of goods or products through storage, packaging, and transportation until they reach the customer. Logistics, or physical transportation, is linked to marketing, as both activities focus on the product and its delivery to the customer.
In this research, we focus on the extent to which marketing logistics differs in practical reality from virtual reality or digital marketing of products and goods, and what distinguishes digital marketing logistics is that the goods are not felt by the customer when he recognizes and requests them, but rather their properties are recognized when the goods arrive to him and he examines, measures, and matches the specifications between what is displayed on the digital site and reality.
After that, the price is paid. This process differs from traditional marketing, as the customer learns about the product directly, verifies the specifications and measurements, and pays the price. Digital payment methods differ from traditional payment methods. This research will present a model of digital marketing operations and logistics.