With the large and rapid technical developments in the technical field, and the increasing reliance on the Internet in the field of administrative work in its various departments, the interest in cyber security has increased in various companies, especially in universities, for preserving data and information, especially financial data. Hence, the importance of this study, which aimed to get acquainted with the concept of cyber-security and its basic dimensions, illustrating the basic concepts of financial reports and their components and the factors affecting them, studying the role of cyber security in enhancing the efficiency of financial reports at the AL-Furat Al-Awsat Techinical University. However, the descriptive analytical method was used in the study.