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Dr. Daniel Schatz, CSyP thank you for posting.
Cybersecurity risk management is a regulated risk, making it a legal and compliance and governance risk. A risk requires legal, audit, risk and cyber oversight and assurance by the board. The Third line, audit, plays a major role in the assurance of both cybersecurity and legal and regulatory compliance of cyber.
Its appropriate its at the top of the list of audit committee’s. As you say audit committees, board and accountable executives need to upskill in cybersecurity and risk management assurance, supporting covered boards attest cybersecurity risk and meet their regulatory commitments. Its one reason we work with Ryan Buckner of Schellman developing a board cybersecurity risk management program, educate boards on cybersecurity across the 3 Lines of Defence.
@Thaddeus Dziekanowski Brian D. McCarthy Rachel V. Rose, JD, MBA
Veritas GRC Public Company Accounting Oversight Board (PCAOB) The Institute of Internal Auditors Inc.
#cybersecurity #cyberriskmanagement #audit
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