Understanding Cybersecurity and the External Audit in the COVID–19 Environment

July 24, 2020

Published: The CAQ

The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from, COVID-19. COVID-19 continues to impact public company financial statements in different ways and at differing levels of severity depending on an entity’s capitalization, geographic location and the industry in which the entity operates, among other factors. This resource is intended to provide a high-level overview of the impact of COVID – 19 on cybersecurity with respect to financial reporting, including the financial statement and internal control over financial reporting (ICFR) audits.

This resource is intended as general information and should not be relied upon as being definitive or all-inclusive, or a substitute for PCAOB and SEC rules, standards, guidance, or other resources.


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