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- Title
Accounting and Cybersecurity Risk Management.
- Authors
Eaton, Tim V.; Grenier, Jonathan H.; Layman, David
- Abstract
SUMMARY: As the number of cybersecurity incidents continue to rise and stakeholders are becoming increasingly concerned, companies are devoting considerable resources to their cybersecurity risk management efforts and related cybersecurity disclosures. This paper describes how accountants are uniquely positioned to assist companies with these efforts in advisory and assurance capacities. We present a model of effective cybersecurity risk management and discuss how accountants' core competencies can add significant value in each of the model's five stages. In addition, we use several recent high-profile cybersecurity incidents as illustrative examples in each of the five stages. We conclude by discussing implications for accountants.
- Subjects
RISK management in business; INTERNET security; CORE competencies; ACCOUNTANTS
- Publication
Current Issues in Auditing, 2019, Vol 13, Issue 2, pC1
- ISSN
1936-1270
- Publication type
Article
- DOI
10.2308/ciia-52419