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The role of internal audit cannot be underestimated as cybersecurity regulation takes shape across the EU and the US. EU NIS2, EU DORA, and the US DoW CMMC program all place a burden on internal audit to provide assurance of cybersecurity risk management regulatory compliance. Cyber regulations mandate Governance and Oversight of cyber regulatory compliance, providing the need for appropriate third-line assurance of cybersecurity risk management.
The third line of internal audit has never been a more critical capability for boards today. The increased pressure for boards to demonstrate management of cyber risk, oversight, and assurance requires skilled internal audit resources to evaluate cybersecurity control design and control effectiveness testing.
Boards that do not recognise the importance of the third line may find themselves facing challenging questions from regulators when asked to demonstrate compliance with NIS2, DORA or CMMC.
@Thaddeus Dziekanowski Brian D. McCarthy Liz Sandwith CFIIA
@Parava Security Solutions
#internalaudit #cybersecurity #thirdlineofdefence
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