Accounting and Cybersecurity Risk Management

被引：16

作者：

Eaton, Tim V. ^{[1
]}

Grenier, Jonathan H. ^{[1
]}

Layman, David ^{[1
]}

机构：

[1] Miami Univ, Oxford, OH 45056 USA

来源：

CURRENT ISSUES IN AUDITING | 2019年 / 13卷 / 02期

关键词：

cybersecurity; risk management; controls; assurance;

D O I：

10.2308/ciia-52419

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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.

引用

页码：C1 / C9

页数：9

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