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SUMMARY Frequent cyber-attacks on organizations in the last decade have caught the attention of practitioners and governance bodies, who have called for boards to take a more active role in managing and preventing future cyber risks. Governance surveys, however, find that boards are not sufficiently prepared to address cybersecurity risks due to a lack of IT expertise. Firms have begun appointing technology experts, creating board-level technology (IT) committees and delegating responsibilities to the audit committee as a means of managing cybersecurity risk. With the aim of understanding the current and future role of governance mechanisms in managing cybersecurity risks, this paper reviews the existing cybersecurity guidelines and regulations, and summarizes the empirical research related to corporate governance, security breaches, and IT expertise in overseeing cyber risks. Finally, we discuss implications for practice, policy, and researchers.

current issues in auditing

Academic Research on the Role of Corporate Governance and IT Expertise in Addressing Cybersecurity Breaches: Implications for Practice, Policy, and Research