Conclusion

Cybersecurity presents a significant risk for many companies. Investors and other stakeholders need accurate information about how the company is managing this risk to make informed decisions. Board members can play a key role in overseeing this critical area by monitoring management’s cybersecurity risk management program and related disclosures. Involving auditors in this area could assist the board in its oversight and enable stakeholders to have increased confidence in company-prepared cybersecurity disclosures.


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