Was ist das eigentlich? Cyberrisiken verständlich erklärt

Es wird viel über Cyberrisiken gesprochen. Oftmals fehlt aber das grundsätzliche Verständnis, was Cyberrisiken überhaupt sind. Ohne diese zu verstehen, lässt sich aber auch kein Versicherungsschutz gestalten.

Beinahe alle Aktivitäten des täglichen Lebens können heute über das Internet abgewickelt werden. Online-Shopping und Online-Banking sind im Alltag angekommen. Diese Entwicklung trifft längst nicht nur auf Privatleute, sondern auch auf Firmen zu. Das Schlagwort Industrie 4.0 verheißt bereits eine zunehmende Vernetzung diverser geschäftlicher Vorgänge über das Internet.

Anbieter von Cyberversicherungen für kleinere und mittelständische Unternehmen (KMU) haben Versicherungen die Erfahrung gemacht, dass trotz dieser eindeutigen Entwicklung Cyberrisiken immer noch unterschätzt werden, da sie als etwas Abstraktes wahrgenommen werden. Für KMU kann dies ein gefährlicher Trugschluss sein, da gerade hier Cyberattacken existenzbedrohende Ausmaße annehmen können. So wird noch häufig gefragt, was Cyberrisiken eigentlich sind. Diese Frage ist mehr als verständlich, denn ohne (Cyber-)Risiken bestünde auch kein Bedarf für eine (Cyber-)Versicherung.

Wo erhalte ich vollständige Informationen über ABV?

Nachfolgend finden Sie alle Details zu Übungstests, Dumps und aktuellen Fragen der ABV: AICPA - Accredited in Business Valuation (ABV) Prüfung.

2024 Updated Actual ABV questions as experienced in Test Center

Aktuelle ABV Fragen aus echten Tests von Killexams.com - easy finanz | easyfinanz

ABV ACTUAL EXAM QUESTIONS - AICPA - Accredited in Business Valuation (ABV) | https://www.easyfinanz.cc/

AICPA ABV : AICPA - Accredited in Business Valuation (ABV) ACTUAL EXAM QUESTIONS

Exam Dumps Organized by Richard



Latest 2024 Updated AICPA AICPA - Accredited in Business Valuation (ABV) Syllabus
ABV ACTUAL EXAM QUESTIONS / Braindumps contains real test Questions

Practice Tests and Free VCE Software - Questions Updated on Daily Basis
Big Discount / Cheapest price & 100% Pass Guarantee




ABV Exam Center Questions : Download 100% Free ABV ACTUAL EXAM QUESTIONS (PDF and VCE)

Exam Number : ABV
Exam Name : AICPA - Accredited in Business Valuation (ABV)
Vendor Name : AICPA
Update : Click Here to Check Latest Update
Question Bank : Check Questions

Anyone can pass ABV test with their Question Bank and Free PDF
killexams.com AICPA - Accredited in Business Valuation (ABV) Certification is available on the internet. Many students complain about the excessive number of outdated and irrelevant ABV questions in various training evaluations and test guides. Therefore, their experts have developed a comprehensive ABV Exam Cram at a minimal cost, with superior quality, valid, up-to-date, and genuine ABV questions.

The internet is flooded with hundreds of companies offering PDF Questions services, but unfortunately, most of them are just reselling outdated dumps. It is crucial to find a reliable and trustworthy ABV boot camp provider online, and in this regard, you can either conduct research on your own or rely on killexams.com. However, it is important to ensure that your research does not end up being a waste of time and money. Therefore, they recommend that you visit killexams.com, download the free ABV PDF Download and evaluate the trial questions. If you are satisfied, register and get a three-month account to download the latest and valid ABV boot camp that contains real test questions and answers. Moreover, you should also obtain ABV VCE test simulator for practice purposes.

If you are looking to pass the AICPA ABV test to secure a good job, then you must register at killexams.com. Numerous professionals are working hard to collect ABV real test questions for killexams.com, so you can rest assured that you will get reliable and updated ABV test questions to ensure your success. You can download updated ABV test questions at any time, free of cost. However, be careful when relying on free ABV boot camp available on the web, as Valid and 2024 Up-to-date ABV boot camp is a serious issue. Therefore, reconsider killexams.com before relying on any free ABV boot camp available on the web.







ABV test Format | ABV Course Contents | ABV Course Outline | ABV test Syllabus | ABV test Objectives


The Accredited in Business Valuation (ABV ®) credential is granted exclusively by the AICPA to CPAs and qualified valuation professionals who demonstrate considerable expertise in valuation through their knowledge, skill, experience and adherence to professional standards. To obtain the credential, you must pass the two-part, modular ABV Exam. The test requirement is waived for candidates who have passed the ASA credential test of the American Society of Appraisers, CFA test level III of the CFA Institute or CBV credential test of the Canadian Institute of Chartered Business Valuators.



The AICPAs ABV credential is the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area.



Review sources of data, techniques, and methods used to analyze business interest, value drivers, and risk exam.

Distinguish among the three primary approaches to value (and related hybrid approaches), as well as identify and apply various types of valuation adjustments and the reconciliation of value estimates.

Identify key areas related to valuation in the conceptual framework of fair value accounting, accounting for business combinations, and accounting for goodwill impairment.

Identify the five basic steps of a valuation engagement.

Differentiate among standards of value, premises of value, and levels of value.

Identify valuation related professional standards and guidelines issued by AICPA (for example, VS section 100).



Newly enhanced and closely aligned with the ABV exam, the AICPAs ABV test Review is the only comprehensive BV examination review program backed by the resources and collective expertise of business valuation professionals associated with the nation's premier membership organization for CPAs.



The AICPAs ABV credential is the most rigorous and prestigious of the business valuation certifications. In a short time, it has become an essential marketing tool for the CPA planning to specialize in this lucrative practice area. A key step towards becoming an ABV, the ABV test tests a comprehensive range of business valuation knowledge.



The ABV test is offered in a two-part, modular format. Module 1, "Approaches", covers Content Specification Outline (CSO) section II and chapters 4-7 and 9 of ABV test Review. Module 2, "Analysis and Related" covers CSO sections I & III and chapters 1-3 and 8 of ABV test Review. Please reference the CSO before preparing for the ABV exam.



NOTE: Taking this review course does not guarantee that the candidate will successfully pass the ABV exam. This course reviews most of the items on the exams content specific outline and is not meant to teach courses to the candidate for the first time. A significant amount of independent studying and study will be necessary to prepare for the exam, regardless of whether or not the candidate completes this review course.



Key topics:

Professional Standards, the Engagement, and Standards of Value

Fair Value for Financial Reporting Based on Financial Accounting

Standards Board Accounting Standards Codification (FASB ASC) 820

Subject Company Analysis

Income Approach to Value

Cost of Capital

The Market Approach to Valuation

Asset-Based Approach

The Valuation of Intangible Assets and Intellectual Property

Valuation Adjustments: Discounts and Premiums and Reconciliation of Indicated Values



I. Foundation of Valuation Theory (Exam Part 1 — 50%)

A. Professional standards

B. Financial reporting

C. Defining the engagement

D. Sources of economic and industry data

E. Macro-economic and environmental analysis

F. Industry analysis

G. Subject entity analysis

II. Implementation of Valuation Methods (Exam Part 2 — 50%)

A. Valuation approaches

B. Intellectual property and other intangible assets

C. Discounts, premiums and other adjustments

D. Conclusion of value

A. Professional standards

1. AICPA VS Section 100, Valuation of a Business, Business Ownership

Interest, Security, or Intangible Asset (VS Section 100)

2. AICPA Code Of Professional Conduct ET 1.200.001 “Independence

rule” and interpretations of the “nonattest services” subtopic [1.295]

(Pronouncements and regulations related to independence

requirements when providing business valuation services to attest clients)

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapter 2

Financial Valuation: Applications and Models, chapter 12

B. Financial Reporting

1. Fair value measurements (FASB ASC 820)

2. Business combinations (FASB ASC 805)

3. Goodwill and other intangibles and measuring impairment

(FASB ASC 350)

4. Accounting for the impairment of long-lived assets (FASB ASC 360)

5 Compensation — stock compensation (FASB ASC 718)

6. Contingent considerations

7. AICPA Statement on Auditing Standards AU Sec. 336 (Using the Work

of a Specialist) And AU Sec. 328 (Auditing Fair Value Measurements

And Disclosures)

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapter 19

Financial Valuation: Applications

and Models, chapter 24

C. Defining the engagement

1. Standards of value (e.g., fair market value, fair value — financial

reporting, investment value, intrinsic [fundamental] value)

a. Internal Revenue Service (IRS) Revenue Ruling 59–60 (fundamental

valuation considerations and the definition of fair market value)

2. Relationship between purpose of the valuation and the standard of value

3. Understanding the ownership characteristics of the interest being valued

4. Premise of value for business interests (i.e., ongoing concern and liquidation)

5. Engagement letters (e.g., purpose and content)

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapters 3, 4 and 16

Financial Valuation: Applications

and Models, chapter 2

VS Section 100

D. Sources of economic and industry data

E. Macro-economic and environmental alalysis

F. Industry analysis

1. Industry structure and life-cycle analysis

2. Competitive strategies and analysis

G. Subject entity analysis

1. Entity documents (e.g., operating agreements, buy-sell agreements and bylaws)

2. SWOT (strengths, weaknesses, opportunities and threats) analysis

3. Firm economics (cost structure and pricing power marginal analysis)

4. Historic and forecast financial statements

a. Common size

b. Trend analysis

c. Financial ratios (a list of definitions, ratios and formulas provided during the test is included at the end of this document)

d. DuPont analysis; return on equity and return on assets

5. Adjustments to historic and forecast financial statements

a. Normalizing

b. Control vs. non-control

c. Separation of operating and non-operating items

d. Off balance sheet items

1) Other adjustments

2) Implied tax adjustments

3) Inusual and/or non-recurring items

4) GAAP based adjustments

Section II. Implementation of Valuation Methods (Exam Part 2 — 50%)

This section covers knowledge of the three primary approaches to value; intellectual property and intangible assets; levels of
value; discounts; premiums and the conclusion of value.

A. Valuation approaches

1. Income approach

a. General theory

b. Sources of data

c. Commonly used methods

1) Capitalized economic income/cash flow method (CCF), including Gordon Growth Model (consistent growth model)

2) Discounted economic income/cash flow method (DCF), including Gordon Growth Model (two-stage model)

3) Excess earnings method (hybrid method)

d. Commonly used models — direct equity model versus invested capital model

e. Types of benefit streams and selection

f. Cost of capital concepts and methodology and other models

1) Capital asset pricing model (CAPM) and beta (B) including unlevering and relevering betas

2) Build-up method

3) Duff and Phelps risk premiums

4) Weighted average cost of capital

5) Understanding the security market

6) Understanding option pricing theory

g. Selection of appropriate time (including mid-year convention)

2. Market approach

a. General theory

b. Sources of data

c. Commonly used methods

1) Transactions in subject companys stock

2) Guideline publicly traded company method

3) Guideline merged and acquired company (transaction) method

d. Selecting guideline companies

e. Statistics related to valuation analysis

1) Understanding measures of central tendency (e.g., Arithmetic, harmonic and geometric means and median)

2) Understanding measures of dispersion (e.g., Variance and standard deviation)

3) Understanding statistical strengths of numerical relationships (including covariance, correlation, coefficient of determination and coefficient of variation)

4) Understanding linear regression

f. Equity versus invested capital (including price multiples)

g. Selection of appropriate time periods

h. Selection and adjustment of appropriate multiples

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapters 9 and 10

Financial Valuation: Applications and Models, chapter 8

3. Asset approach

a. General theory

b. Sources of data

c. Adjusted (net) asset method

d. Considerations in liquidation

e. Issues in valuing intangible assets

f. Tax affecting the balance sheet

B. Intellectual property and other intangible assets

1. Valuation approaches and methods

2. Valuing specific intangible assets

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapter 20

Financial Valuation: Applications

and Models, chapter 24

C. Discounts, premiums and other adjustments

1. Levels of value appropriate to the engagement

a. Control strategic (public or private company)

b. Minority/control standalone liquid (public company)

c. Control liquid (private company)

d. Control standalone (private company)

e. Minority non-marketable (private company)

2. Discount for lack of control (DLOC) and control premium

a. Sources of data

b. Ownership characteristics

c. Magnitude

3. Discount for lack of marketability (DLOM)

a. Sources of data

b. Ownership characteristics

c. Restrictions and transferability

d. Magnitude

4. Discount and premiums — understanding the empirical studies

5. Allocation between voting and non-voting stock

6. Other valuation discounts and adjustments

a. Market absorption and blockage discounts

b. Key person/thin management discounts

c. Built-in gains tax discount

d. Nonvoting stock discount

Understanding Business Valuation: A Practical

Guide to Valuing Small to Medium-Sized

Businesses, chapters 14 and 15

Financial Valuation: Applications

and Models, chapter 10

D. Conclusion of value

1. Reconciliation of indicated values

2. Reasonableness of conclusion



Killexams Review | Reputation | Testimonials | Feedback


Read these ABV real test questions and feel confident.
We need to learn how to choose their thoughts in the same way that they pick their clothes every day. That is the power they can possess. Having said that, if they want to achieve things in their life, they must work hard to understand all its powers. I did so and worked hard on killexams.com to achieve a fantastic result in the ABV test with the help of killexams.com, which proved to be a highly effective and excellent program for achieving a desirable role in the ABV exam. It was a perfect application that made my life easy.


The ones ABV real test questions works excellent in the real test.
I purchased Killexams.com's ABV preparation pack and passed the test with ease. Everything was exactly as they promised. The test experience was smooth, and I had no issues to report. Thanks, Killexams.com!


Right vicinity to locate ABV braindumps paper.
Although the ABV test was initially challenging for me, using the killexams.com test simulator and guide helped me understand the questions and pass the test with ease. I was able to answer 90 out of 100 questions by referring to the guide in the dump. The test simulator was also excellent, and I appreciate the wonderful administrations provided by killexams.com.


It is great to read ABV test with real test questions.
Using the ABV arrangement from killexams.com, I was able to score 92% on my ABV exam. The system simplified my preparation process and allowed me to develop my skills effectively.


Where will I find mock test to study ABV exam?
The subjects were clarified in a rearranged manner, and I completed the ABV test in 75 minutes with an 81% score, thanks to the killexams.com dumps. The material was decently organized, and I finished studying it within two weeks. I would highly recommend this dumps collection to anyone who wishes to pass their certification exams.


AICPA - ACTUAL EXAM QUESTIONS

   




Whilst it is very hard task to choose reliable test mock test resources regarding review, reputation and validity because people get ripoff due to choosing incorrect service. Killexams make it sure to provide its clients far better to their resources with respect to ACTUAL EXAM QUESTIONS update and validity. Most of other peoples ripoff report complaint clients come to us for the brain dumps and pass their exams enjoyably and easily. They never compromise on their review, reputation and quality because killexams review, killexams reputation and killexams client self confidence is important to all of us. Specially they manage killexams.com review, killexams.com reputation, killexams.com ripoff report complaint, killexams.com trust, killexams.com validity, killexams.com report and killexams scam. If perhaps you see any bogus report posted by their competitor with the name killexams ripoff report complaint internet, killexams.com ripoff report, killexams.com scam, killexams.com complaint or something like this, just keep in mind that there are always bad people damaging reputation of good services due to their benefits. There are a large number of satisfied customers that pass their exams using killexams.com brain dumps, killexams PDF questions, killexams practice questions, killexams test simulator. Visit their test questions and trial brain dumps, their test simulator and you will definitely know that killexams.com is the best brain dumps site.

Which is the best dumps website?
You bet, Killexams is totally legit plus fully trustworthy. There are several capabilities that makes killexams.com realistic and reliable. It provides current and totally valid ACTUAL EXAM QUESTIONS containing real exams questions and answers. Price is surprisingly low as compared to a lot of the services online. The mock test are current on common basis having most exact brain dumps. Killexams account setup and products delivery can be quite fast. File downloading is unlimited and incredibly fast. Assistance is avaiable via Livechat and Netmail. These are the features that makes killexams.com a robust website that provide ACTUAL EXAM QUESTIONS with real exams questions.



Is killexams.com test material dependable?
There are several mock test provider in the market claiming that they provide real test Questions, Braindumps, Practice Tests, Study Guides, cheat sheet and many other names, but most of them are re-sellers that do not update their contents frequently. Killexams.com is best website of Year 2024 that understands the issue candidates face when they spend their time studying obsolete contents taken from free pdf download sites or reseller sites. Thats why killexams.com update test mock test with the same frequency as they are updated in Real Test. ACTUAL EXAM QUESTIONS provided by killexams.com are Reliable, Up-to-date and validated by Certified Professionals. They maintain dumps collection of valid Questions that is kept up-to-date by checking update on daily basis.

If you want to Pass your test Fast with improvement in your knowledge about latest course contents and courses of new syllabus, They recommend to download PDF test Questions from killexams.com and get ready for real exam. When you feel that you should register for Premium Version, Just choose visit killexams.com and register, you will receive your Username/Password in your Email within 5 to 10 minutes. All the future updates and changes in mock test will be provided in your download Account. You can download Premium ACTUAL EXAM QUESTIONS files as many times as you want, There is no limit.

Killexams.com has provided VCE VCE test Software to Practice your test by Taking Test Frequently. It asks the Real test Questions and Marks Your Progress. You can take test as many times as you want. There is no limit. It will make your test prep very fast and effective. When you start getting 100% Marks with complete Pool of Questions, you will be ready to take real Test. Go register for Test in Exam Center and Enjoy your Success.




OG0-091 Latest courses | 2V0-21.20 certification trial | 600-660 free prep | PCAP-31-03 brain dumps | 3X0-202 test Cram | SPLK-1002 PDF Braindumps | GRE test questions | ASVAB-Paragraph-comp past exams | H13-711_V3.0-ENU VCE | Podiatry-License-Exam-Part-III test questions | 1Y0-204 test practice | PCPP-32-101 mock test | CAT-120 practice questions | C90.01 bootcamp | 922-102 free pdf | PAM-DEF practice test | CCNT test prep | DES-1241 writing test questions | CPAT Free test PDF | JN0-636 test preparation |


ABV - AICPA - Accredited in Business Valuation (ABV) PDF Braindumps
ABV - AICPA - Accredited in Business Valuation (ABV) real questions
ABV - AICPA - Accredited in Business Valuation (ABV) study help
ABV - AICPA - Accredited in Business Valuation (ABV) exam
ABV - AICPA - Accredited in Business Valuation (ABV) course outline
ABV - AICPA - Accredited in Business Valuation (ABV) exam
ABV - AICPA - Accredited in Business Valuation (ABV) information search
ABV - AICPA - Accredited in Business Valuation (ABV) test
ABV - AICPA - Accredited in Business Valuation (ABV) test Questions
ABV - AICPA - Accredited in Business Valuation (ABV) test prep
ABV - AICPA - Accredited in Business Valuation (ABV) Cheatsheet
ABV - AICPA - Accredited in Business Valuation (ABV) test success
ABV - AICPA - Accredited in Business Valuation (ABV) study help
ABV - AICPA - Accredited in Business Valuation (ABV) ACTUAL EXAM QUESTIONS
ABV - AICPA - Accredited in Business Valuation (ABV) braindumps
ABV - AICPA - Accredited in Business Valuation (ABV) test Questions
ABV - AICPA - Accredited in Business Valuation (ABV) Practice Questions
ABV - AICPA - Accredited in Business Valuation (ABV) braindumps
ABV - AICPA - Accredited in Business Valuation (ABV) certification
ABV - AICPA - Accredited in Business Valuation (ABV) Free PDF
ABV - AICPA - Accredited in Business Valuation (ABV) learning
ABV - AICPA - Accredited in Business Valuation (ABV) testing
ABV - AICPA - Accredited in Business Valuation (ABV) Practice Test
ABV - AICPA - Accredited in Business Valuation (ABV) Dumps
ABV - AICPA - Accredited in Business Valuation (ABV) techniques
ABV - AICPA - Accredited in Business Valuation (ABV) course outline
ABV - AICPA - Accredited in Business Valuation (ABV) Latest Topics
ABV - AICPA - Accredited in Business Valuation (ABV) PDF Download
ABV - AICPA - Accredited in Business Valuation (ABV) test Cram
ABV - AICPA - Accredited in Business Valuation (ABV) teaching
ABV - AICPA - Accredited in Business Valuation (ABV) syllabus
ABV - AICPA - Accredited in Business Valuation (ABV) outline
ABV - AICPA - Accredited in Business Valuation (ABV) answers
ABV - AICPA - Accredited in Business Valuation (ABV) test contents
ABV - AICPA - Accredited in Business Valuation (ABV) test Questions
ABV - AICPA - Accredited in Business Valuation (ABV) test
ABV - AICPA - Accredited in Business Valuation (ABV) dumps
ABV - AICPA - Accredited in Business Valuation (ABV) Cheatsheet
ABV - AICPA - Accredited in Business Valuation (ABV) syllabus
ABV - AICPA - Accredited in Business Valuation (ABV) book
ABV - AICPA - Accredited in Business Valuation (ABV) Dumps
ABV - AICPA - Accredited in Business Valuation (ABV) teaching
ABV - AICPA - Accredited in Business Valuation (ABV) PDF Questions
ABV - AICPA - Accredited in Business Valuation (ABV) test Questions

Other AICPA ACTUAL EXAM QUESTIONS


ABV VCE | PCAP-31-03 braindumps | FAR test Braindumps | PCEP-30-01 Test Prep | BEC real questions | CPA-AUD Dumps | CPA-REG Practice Questions |


Best ACTUAL EXAM QUESTIONS You Ever Experienced


9L0-619 free online test | 7220X brain dumps | ISSEP Latest Questions | 920-338 practical test | SOA-C02 practice questions | ISTQB-Advanced-Level-2 question test | 1Y0-341 ACTUAL EXAM QUESTIONS | 312-39 practice test | CBDH brain dumps | MCPA-Level-1 test results | Scrum-PSM-II cheat sheet | Salesforce-B2B-Commerce-Administrator practice test | ADX-271 questions and answers | 050-ENVCSE01 free pdf download | H35-660_V2.0-ENU real Questions | Certified-Data-Architecture-and-Management-Designer real questions | 200-901 assessment test sample | 500-452 real questions | NE-BC pass exam | FSLCC braindumps |





References :


https://killexams-posting.dropmark.com/817438/23586887
https://killexams-posting.dropmark.com/817438/23623365
http://killexams-braindumps.blogspot.com/2020/06/once-you-memorize-these-abv-real-exam.html
https://www.instapaper.com/read/1317702749
https://youtu.be/kw_Ib1wOs3U
https://www.coursehero.com/file/72435506/Certified-Associate-in-Project-Management-CAPM-CAPMpdf/
https://sites.google.com/view/killexams-abv-latest-questions
http://feeds.feedburner.com/SearchingForAbvExamDumpsThatWorksInRealExam
https://files.fm/f/uaahraqvq



Similar Websites :
Pass4sure Certification ACTUAL EXAM QUESTIONS
Pass4Sure test Questions and Dumps






Direct Download

ABV Reviews by Customers

Customer Reviews help to evaluate the exam performance in real test. Here all the reviews, reputation, success stories and ripoff reports provided.

ABV Reviews

100% Valid and Up to Date ABV Exam Questions

We hereby announce with the collaboration of world's leader in Certification Exam Dumps and Real Exam Questions with Practice Tests that, we offer Real Exam Questions of thousands of Certification Exams Free PDF with up to date VCE exam simulator Software.

Warum sind Cyberrisiken so schwer greifbar?

Als mehr oder weniger neuartiges Phänomen stellen Cyberrisiken Unternehmen und Versicherer vor besondere Herausforderungen. Nicht nur die neuen Schadenszenarien sind abstrakter oder noch nicht bekannt. Häufig sind immaterielle Werte durch Cyberrisiken in Gefahr. Diese wertvollen Vermögensgegenstände sind schwer bewertbar.

Obwohl die Gefahr durchaus wahrgenommen wird, unterschätzen viele Firmen ihr eigenes Risiko. Dies liegt unter anderem auch an den Veröffentlichungen zu Cyberrisiken. In der Presse finden sich unzählige Berichte von Cyberattacken auf namhafte und große Unternehmen. Den Weg in die Presse finden eben nur die spektakulären Fälle. Die dort genannten Schadenszenarien werden dann für das eigene Unternehmen als unrealistisch eingestuft. Die für die KMU nicht minder gefährlichen Cyber­attacken werden nur selten publiziert.

Aufgrund der fehlenden öffentlichen Meldungen von Sicherheitsvorfällen an Sicherheitsbehörden und wegen der fehlenden Presseberichte fällt es schwer, Fakten und Zahlen zur Risikolage zu erheben. Aber ohne diese Grundlage fällt es schwer, in entsprechende Sicherheitsmaßnahmen zu investieren.

Erklärungsleitfaden anhand eines Ursache-Wirkungs-Modells

Häufig nähert man sich dem Thema Cyberrisiko anlass- oder eventbezogen, also wenn sich neue Schaden­szenarien wie die weltweite WannaCry-Attacke entwickeln. Häufig wird auch akteursgebunden beleuchtet, wer Angreifer oder Opfer sein kann. Dadurch begrenzt man sich bei dem Thema häufig zu sehr nur auf die Cyberkriminalität. Um dem Thema Cyberrisiko jedoch gerecht zu werden, müssen auch weitere Ursachen hinzugezogen werden.

Mit einer Kategorisierung kann das Thema ganzheitlich und nachvollziehbar strukturiert werden. Ebenso hilft eine solche Kategorisierung dabei, eine Abgrenzung vorzunehmen, für welche Gefahren Versicherungsschutz über eine etwaige Cyberversicherung besteht und für welche nicht.

Die Ursachen sind dabei die Risiken, während finanzielle bzw. nicht finanzielle Verluste die Wirkungen sind. Cyberrisiken werden demnach in zwei Hauptursachen eingeteilt. Auf der einen Seite sind die nicht kriminellen Ursachen und auf der anderen Seite die kriminellen Ursachen zu nennen. Beide Ursachen können dabei in drei Untergruppen unterteilt werden.

Nicht kriminelle Ursachen

Höhere Gewalt

Häufig hat man bei dem Thema Cyberrisiko nur die kriminellen Ursachen vor Augen. Aber auch höhere Gewalt kann zu einem empfindlichen Datenverlust führen oder zumindest die Verfügbarkeit von Daten einschränken, indem Rechenzentren durch Naturkatastrophen wie beispielsweise Überschwemmungen oder Erdbeben zerstört werden. Ebenso sind Stromausfälle denkbar.

Menschliches Versagen/Fehlverhalten

Als Cyberrisiken sind auch unbeabsichtigtes und menschliches Fehlverhalten denkbar. Hierunter könnte das versehentliche Veröffentlichen von sensiblen Informationen fallen. Möglich sind eine falsche Adressierung, Wahl einer falschen Faxnummer oder das Hochladen sensibler Daten auf einen öffentlichen Bereich der Homepage.

Technisches Versagen

Auch Hardwaredefekte können zu einem herben Datenverlust führen. Neben einem Überhitzen von Rechnern sind Kurzschlüsse in Systemtechnik oder sogenannte Headcrashes von Festplatten denkbare Szenarien.

Kriminelle Ursachen

Hackerangriffe

Hackerangriffe oder Cyberattacken sind in der Regel die Szenarien, die die Presse dominieren. Häufig wird von spektakulären Datendiebstählen auf große Firmen oder von weltweiten Angriffen mit sogenannten Kryptotrojanern berichtet. Opfer kann am Ende aber jeder werden. Ziele, Methoden und auch das Interesse sind vielfältig. Neben dem finanziellen Interesse können Hackerangriffe auch zur Spionage oder Sabotage eingesetzt werden. Mögliche Hackermethoden sind unter anderem: Social Engineering, Trojaner, DoS-Attacken oder Viren.

Physischer Angriff

Die Zielsetzung eines physischen Angriffs ist ähnlich dem eines Hacker­angriffs. Dabei wird nicht auf die Tools eines Hackerangriffs zurückgegriffen, sondern durch das physische Eindringen in Unternehmensgebäude das Ziel erreicht. Häufig sind es Mitarbeiter, die vertrauliche Informationen stehlen, da sie bereits den notwendigen Zugang zu den Daten besitzen.

Erpressung

Obwohl die Erpressung aufgrund der eingesetzten Methoden auch als Hacker­angriff gewertet werden könnte, ergibt eine Differenzierung Sinn. Erpressungsfälle durch Kryptotrojaner sind eines der häufigsten Schadenszenarien für kleinere und mittelständische Unternehmen. Außerdem sind auch Erpressungsfälle denkbar, bei denen sensible Daten gestohlen wurden und ein Lösegeld gefordert wird, damit sie nicht veröffentlicht oder weiterverkauft werden.

Ihre Cyberversicherung sollte zumindet folgende Schäden abdecken:

Cyber-Kosten:

  • Soforthilfe und Forensik-Kosten (Kosten der Ursachenermittlung, Benachrichtigungskosten und Callcenter-Leistung)
  • Krisenkommunikation / PR-Maßnahmen
  • Systemverbesserungen nach einer Cyber-Attacke
  • Aufwendungen vor Eintritt des Versicherungsfalls

Cyber-Drittschäden (Haftpflicht):

  • Befriedigung oder Abwehr von Ansprüchen Dritter
  • Rechtswidrige elektronische Kommunikation
  • Ansprüche der E-Payment-Serviceprovider
  • Vertragsstrafe wegen der Verletzung von Geheimhaltungspflichten und Datenschutzvereinbarungen
  • Vertragliche Schadenersatzansprüche
  • Vertragliche Haftpflicht bei Datenverarbeitung durch Dritte
  • Rechtsverteidigungskosten

Cyber-Eigenschäden:

  • Betriebsunterbrechung
  • Betriebsunterbrechung durch Ausfall von Dienstleister (optional)
  • Mehrkosten
  • Wiederherstellung von Daten (auch Entfernen der Schadsoftware)
  • Cyber-Diebstahl: elektronischer Zahlungsverkehr, fehlerhafter Versand von Waren, Telefon-Mehrkosten/erhöhte Nutzungsentgelte
  • Cyber-Erpressung
  • Entschädigung mit Strafcharakter/Bußgeld
  • Ersatz-IT-Hardware
  • Cyber-Betrug