This site uses cookies for analytics, personalized content and ads. By continuing to browse this site, you agree to this use of cookies in accordance with our Cookie Policy.
                         

Publications

Cybersecurity Risk Management Oversight: A Tool for Board Members

Thursday, April 12, 2018

Download PDF

Cybersecurity Risk Management Oversight: A Tool for Board Members provides key questions board members can use as they discuss cybersecurity risks and disclosures with management and CPA firms. The questions are grouped under four key areas:

  1. Understanding how the financial statement auditor considers cybersecurity risk
  2. Understanding the role of management and responsibilities of the financial statement auditor related to cybersecurity disclosures
  3. Understanding management’s approach to cybersecurity risk management
  4. Understanding how CPA firms can assist boards of directors in their oversight of cybersecurity risk management

The tool also compiles cybersecurity-related resources from the CAQ, the American Institute of CPAs, the National Association of Corporate Directors, and others.