Why is it important to consider cyber risk in risk assessment procedure during audit

The importance of cyber risk assessment has increased manifold due to the pandemic. Some of the cyber threats which has developed over the last two years during the pandemic were the ransomware where the attack has increased by 150% due to the "Work from home" culture.

source https://www.caclubindia.com/articles/why-is-it-important-to-consider-cyber-risk-in-risk-assessment-procedure-during-audit-46855.asp