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Cybersecurity Risks and Situation Awareness: Audit Committees’ Appraisal

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Advances in Human Factors in Cybersecurity (AHFE 2020)

Part of the book series: Advances in Intelligent Systems and Computing ((AISC,volume 1219))

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Abstract

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.

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Acknowledgments

We thank Marion Tellechea for research support and La Région Grand Est, Pacte Grandes Ecoles, for financial support.

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Authors and Affiliations

  1. ICN BS, 86 rue du Sergent Blandan, Nancy, France

    Stéphanie Thiéry & Didier Fass

  2. Mosel Loria, UMR CNRS 7503, Université de Lorraine, Nancy, France

    Didier Fass

  3. CEREFIGE, EA 3942, Université de Lorraine, Nancy, France

    Stéphanie Thiéry

Authors
  1. Stéphanie Thiéry
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  2. Didier Fass
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Corresponding author

Correspondence to Stéphanie Thiéry .

Editor information

Editors and Affiliations

  1. Themis Research Center, Rome, Roma, Italy

    Isabella Corradini

  2. Dip. Matematica, University of Rome Tor Vergata, Rome, Italy

    Enrico Nardelli

  3. Institute for Advanced Systems Engineering, University of Central Florida, Orlando, FL, USA

    Tareq Ahram

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Thiéry, S., Fass, D. (2020). Cybersecurity Risks and Situation Awareness: Audit Committees’ Appraisal. In: Corradini, I., Nardelli, E., Ahram, T. (eds) Advances in Human Factors in Cybersecurity. AHFE 2020. Advances in Intelligent Systems and Computing, vol 1219. Springer, Cham. https://doi.org/10.1007/978-3-030-52581-1_11

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  • DOI: https://doi.org/10.1007/978-3-030-52581-1_11

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  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-030-52580-4

  • Online ISBN: 978-3-030-52581-1

  • eBook Packages: EngineeringEngineering (R0)

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