Equifax’s March Breach Adds to Mounting Crisis at Company
Many in the accounting profession acknowledge that the accountant’s role is evolving with respect to cybersecurity and that responses to risks in the form of controls would benefit the accountant’s ability to provide public confidence with respect to control systems and financial statements.
Question:
Given this, what 5 questions would you develop for an ICFR or preliminary survey in order to explore the cybersecurity risks of IT systems over manual systems. In addition to issues mentioned in the book, consider the risks of IT Systems in LO4 of Chapter 6 in your text when developing your ICFR or survey questions.
