Authors : Nana Fatima Abdulaziz; Marion Adebiyi; Prema Kirubakaran

Volume/Issue : Volume 11 - 2026, Issue 11 - November

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Google Scholar : https://tinyurl.com/46n8yprd

DOI : https://doi.org/10.38124/ijisrt/26nov107

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

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Abstract : Artificial intelligence is changing how attackers target national institutions, yet most cybersecurity assessments still check whether controls exist without asking whether governance can cope with AI-assisted threats. This study assesses the cybersecurity posture of the Federal Inland Revenue Service (FIRS) in Nigeria against AI-assisted threats using an integrated model that combines the NIST Cybersecurity Framework, the MITRE adversary knowledge base and the AI Cybersecurity Governance Framework (ACGF).

Keywords : Cybersecurity Posture; Artificial Intelligence; NIST CSF; MITRE ATT&CK; AI Cybersecurity Governance Framework; Public Sector; Federal Inland Revenue Service.

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