Audit committees have a critical role to play in ensuring that their organisations have robust cyber security defences – not in understanding the minutiae of the technology involved, but in leading governance and policy.

This means being able to answer questions such as: What are the key assets requiring protection? How are they being protected? Who is responsible for protecting them? What level of cyber security risk is considered acceptable? How would the organisation respond to a major cyber security incident?In this publication, we highlighted cyber threats, their potential impacts and the role of audit committees on cyber security.