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This is your source for CPA Canada's tools and resources related to cybersecurity.
In today's fast-paced, highly connected business environment, various aspects of an organization's business activities are carried out in "cyberspace." Cyberspace is where people and organizations create an electronic presence and engage in virtual activities, exchanging information, products, and services through the internet.
While operating in cyberspace offers many advantages, it also makes organizations vulnerable to cyber attacks. These threats apply to all organizations, including:
The term "cybersecurity" refers broadly to the processes and practices in place to protect computer systems and data from threats originating in cyberspace. Accountability for aspects of cybersecurity may fall across many areas of an organization.
Given the significant reputational, operational, financial, legal, and regulatory implications of recent high-profile data breaches, investors and other stakeholders are increasingly interested in understanding an organization's exposure to cybersecurity risk and the related policies, processes, and controls it has in place to address this risk.
CPA Canada is committed to supporting its members through various tools and resources to promote awareness and understanding of cybersecurity risks:
Cyber Security: Establishing a Risk Management Program and Reassessing Disclosure Practices
Learn about considerations for the management of all entities in developing a cyber security risk management program, and obtain an update on the current disclosure environment for registrants and reporting issuers.
Cyber Security Risks and Incidents: Reassessing Your Disclosure Practices
This reporting alert provides an update of recently issued guidance by Canadian securities regulators on the disclosure of cyber security risks and incidents.
IT Security Practices
Mobile technology, cloud computing and bring your own device (BYOD) policies have created new securities issues and concerns for information technology (IT). Learn the benefits, issues and risk-management strategies for good security practices.
Manage Cybersecurity Risk and Security Issues: Questions for Directors
Cyberspace is a technological development that creates significant and pervasive opportunities and risks for society, business and individuals. Learn what you, as a director, can do to help your organization effectively manage the risk and security issues.
CPA Canada Guide – SOC for Cybersecurity
A non-authoritative guide originally published by the AICPA and adapted for Canadian standards. This guide is for practitioners engaged to report on an entity's cybersecurity risk management program and controls.
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