WE’VE BEEN CYBER-ATTACKED: A CASE STUDY ON CYBER-SECURITY

Margaret O’Reilly-Allen and Maria H. Sanchez

Accounting & Taxation, 2023, vol. 15, issue 1, 117-127

Abstract: Cyber-security has grown exponentially in importance in the past twenty years. This paper documents a case study designed to teach business and accounting students the importance of having an effective cybersecurity plan as well as the roles of the internal and external auditors in cybersecurity. The case describes a real world cyberattack and how the company responded. The case is appropriate for undergraduate as well as graduate classes.

Keywords: Cyber-Security; Cyber-Attack; Internal Controls; Internal Auditors; External Auditors (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:acttax:v:15:y:2023:i:1:p:117-127

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