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Cybersecurity Considerations for Public Company Auditors  

Author:  Brian Neil Hoffman.

Source: Volume 53, Number 03, February 1 2020 , pp.31-34(4)

Review of Securities & Commodities Regulation

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Federal and state agencies, and self-regulatory organizations, continue to highlight their cybersecurity enforcement efforts. Considerations for public company auditors in the event of a cybersecurity incident at an audit client, however, have received comparatively less attention. The author discusses such considerations in light of continued regulatory scrutiny of cybersecurity, internal controls over financial reporting, and concerns with management integrity.

Keywords: Internal Controls over Financial Reporting; Cyber-Related Frauds Perpetrated Against Public Companies

Affiliations:  1: Holland & Hart LLP.

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