t is important for the auditor to understand the risk that the bank could have due to cyber security and its impact on the financial statement. The auditors need evaluate the impact of the risks and controls identified by the management to mitigate those risks.
source https://www.caclubindia.com/articles/understanding-cyber-security-impact-bank-audit-44377.asp
source https://www.caclubindia.com/articles/understanding-cyber-security-impact-bank-audit-44377.asp
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