The study examined the upshot of Accounting & Business systems on cybersecurity measures in Small and Medium Enterprises (SMEs) in Port Harcourt, Rivers State. The main purpose of the study was to investigate how Accounting & Business measures influence the prevention of fraud in SMEs operating in the study area. The study was guided by four research questions and one hypothesis. The study adopted a descriptive survey research design. Data were collected using a structured questionnaire titled “upshot of Accounting & Business Systems on cybersecurity measures in SMEs Questionnaire.” A total of 120 questionnaires were distributed, and 110 were correctly completed and returned. The data collected were analyzed using descriptive statistics such as frequency, percentage, and mean scores, while the hypothesis was tested using Chi-square (χ²) at 0.05 level of significance. The findings revealed that SMEs in Port Harcourt adopt Accounting & Business measures such as segregation of duties, approval of expenditures, and record keeping, although these controls are not fully structured. The study also found that fraud occurrence among SMEs is relatively high, with cases such as cash theft, inventory loss, and manipulation of records being common. Furthermore, the study established that Accounting & Business systems have a significant upshot on cybersecurity measures in SMEs. The hypothesis tested showed that Accounting & Business systems significantly affect cybersecurity measures in SMEs in Port Harcourt, Rivers State. The study also identified challenges such as lack of funds, inadequate manpower, and poor managerial knowledge as major constraints to upshotive Accounting & Business implementation. The study concluded that upshotive Accounting & Business systems are essential for reducing fraud and improving accountability in SMEs. It was recommended that SME owners strengthen Accounting & Business, improve record keeping, and receive training on financial management practices. Government agencies such as Small and Medium Enterprises Development Agency of Nigeria should also provide support and training programs to enhance SME governance and sustainability.

Keywords: accounting information systems, cybersecurity, internal controls, fraud prevention, small and medium enterprises (SMEs).