ONLINE SELF-STUDY

Assessing Cybersecurity Risks: The Three Lines Model

Image of laptop computer The Institute of Internal Auditors logo on the screen
Course Level
Basic
Delivered via
Online
CPE
1.4 Credits
Assessing Cybersecurity Risks The Three Lines Model

Description

With the frequency and severity of cyberattacks on the rise, there is a significant need for improved cybersecurity risk management. Cybersecurity concerns have a tremendous impact on overall organizational strategy and must be considered holistically and systemically. The effects of cybersecurity failure can range from an inability to conduct basic transactions to a loss of intellectual property and reputational damage; therefore, it is imperative that internal auditors understand their role in support of an organization’s cyber-related initiatives.

Participants of this course will gain an understanding about cybersecurity and the controls required to mitigate threats, distinguish the roles of the three lines of defense in cybersecurity and increase their knowledge about audit approaches to cybersecurity. The course elaborates on planning and performing an engagement by addressing key risks.

Prerequisites

None

You Will Learn How To:

Gain an understanding of cybersecurity.

Learn about audit approaches in cybersecurity.

Learn about the impact of the CAE and board of directors on cybersecurity.

Learn about various types of cyber threats and controls.

Define cybersecurity risk assessment framework.

Develop an understanding of three lines of defense in cybersecurity.

Table of Contents

1 Internal Audit's role in Cybersecurity
2 Key Risks and Threats Related to Cybersecurity
3 Cybersecurity Risk Assessment Framework
4 Roles and Responsibilities of the First and Second Lines
5 Role of the Internal Audit Function as the Third Line
6 Internal Audit Assessment of the Governance Gap
7 Auditing Cybersecurity
8 Summary

CPE Information

CPE Credit: 1.4
NASBA Information: Information Technology
Advance Preparation: None
Last Updated: December 2024
Delivery Method: QAS Self-Study

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CPE Credit

Please note: To be eligible for CPE credit, you must complete the final exam within one year of purchase date. You may only claim CPE credit for a course once.

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System Requirements:

  • Internet access: High-speed connection recommended
  • Speakers required for video sound

The Association of Certified Fraud Examiners, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. 

 

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