Cybersecurity risks and situation awareness: Audit committees' appraisal

Didier Fass (1, 2) , Stéphanie Thiéry (1, 3)

1 ICN Business School
2 MOSEL - Proof-oriented development of computer-based systems
3 CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises

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.

Mots clés: Cybersecurity Awareness; Board of Directors; Audit Committee; Safety by Design; Cyber-resilience

Domaines: Gestion des risques [q-fin.RM]; Sciences cognitives; Gestion et management; Psychologie et comportements

Didier Fass, Stéphanie Thiéry. Cybersecurity risks and situation awareness: Audit committees' appraisal. 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⟩. ⟨hal-03198562⟩