IT infrastructure and systems are made up of technical as well as social systems that work in alliance to ensure that organization's goals and objectives are met. Security controls and measures are developed and used to guard data and information systems of the organization. The breaches of Cyber security are primarily caused by the misuse of information systems and failure to comply with cyber security measures. Cyber security non-compliance is a major concern for organizations. For effective compliance and human acceptance of cyber security technology and complying with cyber practices, it is essential to ascertain, research, and examine the factors which contribute to the compliance and implementation of cyber security. This study has utilized an enhanced UTAUT2 i.e. Unified Theory of Acceptance and Use of Technology 2 model and assessed its relationship with cyber security compliance. Five new formal and informal factors that affect cyber security compliance in organizations are identified and evaluated. The research questions addressed are: how the formal factors of technical measures; accountability; monitoring and evaluation impact employee's behaviour towards cyber security compliance. The study comprises a correlational survey of employees working at e-government organizations in Saudi Arabia. Results indicate that there is a significant role play by technical measures; accountability; monitoring and evaluation, on employee attitudes and behaviour towards cyber security compliance.

Evidence suggests that, regardless of the number of technical controls in place, organizations will still experience security breaches. Organizations spend millions of dollars on their cyber security infrastructure that includes technical and non-technical measures but mostly disregarded the most important asset and vulnerability the human.

IT infrastructure and systems are made up of technical and social systems that work together to ensure that organization's goals and objectives are met. Security controls and measures are developed and used to protect an organization's data and information systems. To improve cyber security, organizations focus most of their efforts on incorporating new technological approaches in products and processes, leaving out the most important and vulnerable factor. So this study intends to provide some practical implications to the technology developers and policymakers while identifying the factors that affect cyber security compliance in an organization or home environment for general users, HR, IT administrators, engineers, and others. It explored the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) model and assessed the effect of its factors on cyber security compliance in organizations.