Cybersecurity Risk Management Oversight: A Tool for Board Members

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Apr 12, 2018

On April 12, 2018, the Center for Audit Quality released a tool that 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:

  • Understanding how the financial statement auditor considers cybersecurity risk
  • Understanding the role of management and responsibilities of the financial statement auditor related to cybersecurity disclosures
  • Understanding management’s approach to cybersecurity risk management
  • 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.

Review the tool on the CAQ's website.

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