“NBC Learn Videos:
Cyberattacks on Public Companies”
Title: Equifax, Yahoo CEOs Face Questions on Capitol Hill
Date: Nov 8, 2017
Duration: 00:01:46
Kent, Jo Ling. “Equifax, Yahoo CEOs Face Questions on Capitol Hill”. NBC Learn, NBC Nightly News, 8 Nov. 2017, https://archivesbb.nbclearn.com/portal/site/BbHigherEd/browse?cuecard=113623
Title: Facebook Reveals Security Breach Affects Up to 50 Million Accounts
Date: Sep 28, 2018
Duration: 00:01:14
Kent, Jo Ling. “Facebook Reveals Security Breach Affects Up to 50 Million Accounts”. NBC Learn, NBC Nightly News, 28 Sep. 2018, https://archivesbb.nbclearn.com/portal/site/BbHigherEd/browse?cuecard=116392
Title: Equifax: Personal Data for Millions of Americans Potentially Exposed
Date: Sep 7, 2016
Duration: 00:01:46
Costello, Tom. “Equifax: Personal Data for Millions of Americans Potentially Exposed”. NBC Learn, NBC Nightly News, 7 Sep. 2016, https://archivesbb.nbclearn.com/portal/site/BbHigherEd/browse?cuecard=112919
· Watch the three NBC Learn videos on recent data breaches at three major corporations. 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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