“Cyberattacks in Public Companies”

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Research the Internet for a recent story (within the last five years)
involving a data breach by a publicly traded company. Research the
current disclosure requirements of the Securities and Exchange
Commission (SEC) involving data breaches by public companies. Be
prepared to discuss.


  • From the e-Activity, analyze the effects of the SEC‘s data breach
    disclosure requirement on financial reporting, based on the current
    language of the requirement. Recommend a change to the disclosure
    requirements to strengthen public company disclosures of cyberattacks.
    Provide support for your rationale.
  • Examine the impact of cyberattacks on potential investors in a
    public company. As an auditor, provide your recommendations for
    including the potential of a cyberattack in the 10-K, as opposed to an
    actual attack. Provide support for your recommendation.
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