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CAQ arms directors with cyber risk roadmap

Tammy Whitehouse | April 12, 2018

To stoke more board inquiry on cyber-security, the Center for Audit Quality has published a primer on questions that any management team and external auditor should be ready to answer.

The CAQ paper serves as a kind of roadmap to board oversight of cyber-security risk management. It is intended to give board members a game plan for how to query senior management and external auditors on cyber risks they are addressing, or should be addressing.

The line of questioning is grouped into four major areas. How are financial statement auditors considering cyber-security risks? What is the role of management and the auditor in terms of cyber-security disclosures? What is management’s approach in managing cyber-security? And what more can boards ask their accountants and auditors to do with respect to cyber-security risk management?

The CAQ even includes a series of questions...

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