Cybersecurity risks and situation awareness: Audit committees' appraisal

Didier Fass () and Stéphanie Thiéry ()
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Didier Fass: ICN Business School, MOSEL - Proof-oriented development of computer-based systems - LORIA - FM - Department of Formal Methods - LORIA - Laboratoire Lorrain de Recherche en Informatique et ses Applications - Inria - Institut National de Recherche en Informatique et en Automatique - UL - Université de Lorraine - CNRS - Centre National de la Recherche Scientifique
Stéphanie Thiéry: ICN Business School, CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: The issue of cybersecurity has become a challenge for companies and boards of directors. Cybersecurity is not only an IT topic but a risk extended to all operations of the companies. Indeed, cybersecurity potentially has an impact on financial reporting quality, this attribution being one of the duties of audit committees. Using Endsley's model, our exploratory study seeks to determine the levels of cyber situational awareness of audit committee members, how they comply with it and if this appraisal matches the steps identified within the model.

Keywords: Cybersecurity Awareness; Board of Directors; Audit Committee; Safety by Design; Cyber-resilience (search for similar items in EconPapers)
Date: 2020-07-16
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-03198562v1
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Citations: View citations in EconPapers (1)

Published in AHFE 2020 - Advances in Human Factors in Cybersecurity, Jul 2020, Virtual Conference, United States. pp.83-87, ⟨10.1007/978-3-030-52581-1_11⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03198562

DOI: 10.1007/978-3-030-52581-1_11

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