Contents
1. EXECUTIVE SUMMARY
2. THE LANDSCAPE OF CYBERSECURITY RISK
The Need to Foster Conversations Among Varied Stakeholders
Varied Threats
Varied Responses
The Need for a Robust Private Sector Role in Cybersecurity
3. HOW CPAs PROMOTE CYBERSECURITY RESILIENCE
A Long History of Strong Values and Rigorous Standards
Bringing to Bear Deep Experience in IT Security
Setting Expectations: Cybersecurity and the Financial Statement Audit
4. FOSTERING CYBERSECURITY CONVERSATIONS:
A CYBERSECURITY REPORTING FRAMEWORK
Key Components of the Reporting Framework
An Emphasis on Flexibility
Steps in an Evolution
5. FAQs: THE CYBERSECURITY RISK
MANAGEMENT EXAMINATION
Availability
Scope of the Engagement
Management’s Description
Examination and CPA’s Report
Cost

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