This study investigates the challenges of maintaining cybersecurity standards in remote work within Nigerian financial institutions after the COVID-19 pandemic. It examines the effectiveness of regulatory frameworks, institutional practices, and the adoption of cybersecurity strategies, addressing four research questions through peer-reviewed literature, regulatory documents, and industry reports. The findings reveal that Nigerian financial institutions face persistent threats such as phishing, ransomware, and credential theft, which surged during the pandemic. Although basic measures like multi-factor authentication and VPNs are common, adoption of advanced tools such as zero-trust architecture remains limited. Regulatory frameworks, including the CBN's Risk-Based Cybersecurity Framework and the NDPR, provide important baselines but are often rigid and unevenly enforced.
