Cybersecurity Risk Management Oversight: A Tool for Board Members
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.
