Linking Cybersecurity and Accounting: An Event, Impact, Response Framework ON DEMAND

Overview

With recent high-profile cybersecurity breaches and increased practitioner and regulatory attention, organizations are under pressure to consider the accounting implications of these attacks and develop appropriate responses. Specifically, cybersecurity events may affect organizations, operations, financial and non-financial performance, and ultimately its stakeholders. To address how cybersecurity issues may affect accounting, this course presents an Event, Impact, Response Framework to discuss current research and consider implications for both practitioners and researchers. The Framework highlights how practitioners may rely on research findings to better assess cybersecurity threats, understand their impact, and develop response strategies. The Framework also suggests the need for cybersecurity research to extend beyond the Accounting Information Systems community to areas such as financial accounting, managerial accounting, and auditing.

Highlights

Cybersecurity. Accounting Information Systems (AIS).

Prerequisites

None.

Designed For

CPAs and accountants.

Objectives

Apply the principles of the Event, Impact, Response Framework to evaluate how cybersecurity events may impact different aspects of an organization. Apply research findings to develop effective response strategies for managing cybersecurity threats in an organizational context. Apply critical thinking skills to identify areas where cybersecurity research can bridge gaps in accounting practices and extend beyond the Accounting Information Systems (AIS) community.

Preparation

None.

Notice

None.