Cybersecurity for Small Business Accountants
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
You have probably heard of some of the more common types of cyber crimes such as ransomware, spyware, computer viruses, phishing, vishing, spoofing, data breaches, denial of service attacks, hacking, etc. This course is designed to familiarize small business accountants and auditors who are not information technology (IT) experts on data breach and cybersecurity risks and internal controls. We will review the legal requirements for securing personal information. We will cover the material in a plain language, nontechnical manner. We will cover what you need to know, but not how to write the computer programs or code. This course is designed to assist accountants and auditors who are working with small businesses. The course contains a presumption that there will be a limited budget for implementing cybersecurity internal controls for a small business. We will also discuss working directly with small business owners and bookkeepers and some of their resistance to formalized internal controls.
Publication Date: September 2024
Topics Covered
- Cybersecurity Risks
- Phishing
- Cybersecurity Internal Controls
Learning Objectives
- Identify cybersecurity risks
- Identify internal controls for cybersecurity
- Identify what would be considered part of the Internet of Things (IoT)
- Identify how many billions in cyber fraud the Internet Crime Complaint Center documented in 2023
- Identify who developed the fraud triangle theory
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Accounting (2 hours)
Program Prerequisites
None
Advance Preparation
None
