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 CGAP?
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CGAP test Format | CGAP Course Contents | CGAP Course Outline | CGAP test Syllabus | CGAP test Objectives
Certified Government Auditing Professional® (CGAP®) test Syllabus
The CGAP test includes 115 multiple-choice questions, covers four domains, and requires a completion time of two hours and fifty-five minutes. The test includes questions on International Organization of Supreme Audit Institutions (INTOSAI) Government Auditing Standards. Candidates who registered to take the test in the United States will receive a local version of the test with questions on U.S. Generally Accepted Government Auditing Standards (GAGAS/Yellow Book).
P = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these course areas.
A = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these course areas.
Standards tested on the CGAP exam:
The IIA's International Professional Practices Framework (IPPF) (P) (Includes the Code of Ethics, International Standards for the Professional Practice of Internal Auditing (Standards), Practice Advisories, and Development and Practice Aids)
INTOSAI Standards and Code of Ethics (A)
Additional standards tested on the CGAP test for candidates taking the test in the United States:
Generally Accepted Government Auditing Standards (GAGAS/Yellow Book) (P)
Exam Non-disclosure
The CGAP test is a non-disclosed examination, which means that current test mock test will not be published or divulged.
NOTE: test syllabus and/or format are subject to change as approved by The IIA's Professional Certification Board (PCB).
CGAP test Domains
The CGAP test core content covers four domains:
Domain I: Standards, Governance, and Risk/Control Frameworks (10-20 percent)
Domain II: Government Auditing Practice (35-45 percent)
Domain III: Government Auditing Skills and Techniques (20-25 percent)
Domain IV: Government Auditing Environment (20-25 percent)
Certified Government Auditing Professional® (CGAP®) test Syllabus — Domain I
Standards, Governance, and Risk/Control Frameworks (10-20%)
(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these course areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these course areas.
A. Standards
Role of a comprehensive set of auditing/evaluation standards (A)
Application of appropriate standards in all assignments (P)
Role and impact of other auditing standards (standards of public accounting bodies, quality assurance bodies, etc.) and their relationship with the above standards (A)
B. Governance
Governance in the public sector (e.g., audit committee, code of conduct, open government, public scrutiny, equity, accountability) (P)
Role of audit within the governance structure (P)
C. Risk/Control Frameworks (e.g., COSO, CoCo)
Role of frameworks (A)
Elements of a risk/control framework (P)
Application of frameworks (P)
D. IIA Code of Ethics (P)
Certified Government Auditing Professional® (CGAP®) test Syllabus — Domain II
Government Auditing Practice (35-45%)
(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these course areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these course areas.
A. Management of the Audit Function
Need for a formal document of purpose, authority, and responsibility (P)
Policies and procedures (A)
Quality assurance (A)
Planning (A)
Staffing (A)
Marketing the audit function (A)
Mission/role/outcome of audit function within government (A)
B. Types of Audit Services
Audits of compliance (P)
Audits of performance/value-for-money/operations (e.g., economy, efficiency, effectiveness) (P)
Audits of financial statements (A)
Audits of financial systems (P)
Audits of information and related technology (P)
Consulting/assistance services (e.g., non-audit advisory services) (A)
Integrity services (e.g., Fraud, Waste, and Abuse) (P)
C. Processes for Delivery of Audit Services
Management of individual projects (P)
Planning (The role of laws, regulations, rules, and ordinances in your planning process should be considered in the planning process) (P)
Risk and control test practices (P)
Performing the engagement (P)
Communicating results (P)
Monitoring results (follow-up) (P)
Certified Government Auditing Professional® (CGAP®) test Syllabus — Domain III
Government Auditing Skills and Techniques (20-25%)
(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these course areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these course areas.
A. Management Concepts and Techniques (A)
B. Performance Measurement (P)
C. Program Evaluation (A)
D. Quantitative Methods (e.g., statistical methods and analytical review) (P)
E. Qualitative Methods (e.g., questionnaires, interviews, and flow charts) (P)
F. Methods for the Identification and Investigation of Integrity Violations (P)
G. Research/Data Collection Techniques (P)
H. Analytical Skills (e.g., distinguish between significant and insignificant information) (P)
Certified Government Auditing Professional® (CGAP®) test Syllabus — Domain IV
Government Auditing Environment (20-25%)
(P) = Candidates must exhibit proficiency (thorough understanding; ability to apply concepts) in these course areas.
(A) = Candidates must exhibit awareness (knowledge of terminology and fundamentals) in these course areas.
A. Performance Management (P)
B. Financial Management
Unique requirements in accounting for and reporting on government financial operations (P)
Principles of taxation and revenue generation (P)
Unique aspects of governmental budgeting (e.g., encumbrances, earmarking) (P)
Government accounting (e.g., fund accounting, resource accounting) (P)
Legal restrictions on sources and uses of funds (e.g., voted funds, conditional grants, revenues) (A)
Investment restrictions for public funds (A)
Activity-based costing/cost-allocation (A)
C. Implications of Various Service Delivery Methods
Direct delivery by government employees (P)
Grants (P)
Contracts (P)
Joint Ventures/Partnerships/Authorities/Special Operating Agencies/Quasi-governmental (A)
Privatization (A)
D. Implications of Delivering Services to Citizens
Due process rights of clients/citizens (P)
Confidentiality/privacy/rights of clients/citizens (P)
Issues arising from the methods of funding/delivering services (condition that client receiving service may not be party paying for the services; ability-to-pay principle; user pay; eligibility requirements; limitations on services available; entitlements; etc.) (A)
Reality of conflicting missions (e.g., satisfy both developers and environmentalists, keep families together and kids safe) (A)
Issues associated with at-risk populations (e.g., multiple, interacting causes and conditions; difficulty of measuring prevention) (A)
E. Unique Characteristics of Human Resources Management (A)
F. Unique Purchasing and Procurement Requirements (P)
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Financial (IIA-CGAP) teaching
How AI Impact Teaching Future Financial LeadersArtificial Intelligence and ChatGPT are changing how universities teach future financial leaders. Students need to learn how to use AI and ChatGPT properly, understand AI’s limitations and know when they can appropriately use AI. Close-up stock photograph showing a touchscreen monitor being used in an open plan office. A woman’s ... [+] hand is asking an AI chatbot pre-typed questions & the Artificial Intelligence website is answering. gettyAccording to Anthony Cardillo, more than 77% of companies are either using or exploring the use of AI. In fact, a number of companies have signed enterprise-wide site license agreements to use ChatGPT. Universities teach Excel skills because employers expect finance graduates to have Excel expertise. As more employers use AI, employers will expect college graduates to know how to effectively use AI tools as well. A accurate survey by ResumeBuilder found that over 90% of business leaders want workers with ChatGPT experience. Because Gen-Z has grown up using personal computers and cell phones, this generation is comfortable using technology and using the internet to find answers. However, absent guardrails, current college students can use AI and ChatGPT improperly. Submitting Work Done By AI And ChatGPT As A Student’s Own WorkUniversities expect students to submit original work. Work done using AI and ChatGPT is not original work. If a student characterizes work done using AI and ChatGPT as their own or does not indicate that they used AI or ChatGPT to complete the work, that student is committing an academic integrity violation. Using AI And ChatGPT May Not Be Conducive To Student LearningMany students prefer to learn by accessing materials online, instead of memorizing a physical or online textbook. With Google, YouTube, AI and ChatGPT, students can often find an answer to a problem quickly and easily. However, when using these online resources, students may not understand the concepts that underly their answers. Using AI And ChatGPT Does Not Always Provide Correct AnswersAI and ChatGPT can provide answers to a wide variety of questions and problems. However, the more ambiguous a question or problem is, the more likely it is that AI and ChatGPT will generate an incorrect answer. When I used ChatGPT to take a Bentley University Spring 2023 semester finance exam, ChatGPT only answered half of the questions correctly. Students using AI or ChatGPT may not be able to determine whether an AI generated answer is correct and may further assume that all AI generated answers are correct. Instructors who are teaching the next generation of leaders should incorporate the following steps into their classrooms to help students with AI and ChatGPT. When It Is Appropriate To Use AI And ChatGPTInstructors should explain the circumstances under which AI and ChatGPT usage is acceptable. For example, students may use AI and ChatGPT when working on daily homework problems. Whereas students may not use AI and ChatGPT in term project work. In addition, students should learn how to properly cite AI and ChatGPT usage. Instructors can easily include this type of information in a course syllabus. When It Is Helpful To Use AI And ChatGPTInstructors should explain when the usage of AI and ChatGPT is helpful and when it may not be helpful. For example, in a Financial Modeling Course, ChatGPT was highly effective when writing VBA code for macros. Upon completion, a student could easily evaluate the VBA code to ensure that it worked as expected. Whereas ChatGPT was not effective for preparing a capital budgeting analysis in the same Financial Modeling Course. With capital budgeting, ChatGPT did not reflect opportunity costs and sunk costs correctly. When a problem is unambiguous, ChatGPT will usually generate a correct answer. Whereas, when a problem is ambiguous, ChatGPT is less likely to arrive at a correct answer. When an answer is arrived at using AI and ChatGPT, students should be reminded to “sanity check” the answer for reasonableness. Understanding ConceptsInstructors should explain the concepts that underly each financial calculation and include conceptual questions in course exams. If a student does not understand the concepts behind a formula, memorizing the formula may not be useful. Students are more likely to misapply a formula that they do not understand. For example, ChatGPT cannot determine the weighted average cost of capital (WACC) for a privately held company. Because the inputs needed to calculate a privately held company’s WACC are not readily available, qualitative judgement is needed to identify proper inputs. Practice CommunicationsInstructors can help prepare students for graduation by having them explain their answers during class. When a student explains an answer, that student is demonstrating knowledge of the underlying concepts. In addition, all students benefit by practicing their communication skills. A study prepared by the Association for Talent Development found that a lack of soft skills, including communication skills, are a challenge in the workplace. Post graduation, future finance leaders will need to communicate to a variety of company stakeholders, including, peers, supervisors, senior managers, boards of directors, debtholders, shareholders. As AI and ChatGPT continue to improve, teaching methods will continue to change to develop future financial leaders. Certified Financial Planner (CFP): What It Is, How To Become OneWhat Is a Certified Financial Planner (CFP)?Certified Financial Planner (CFP) is a formal recognition of expertise in the areas of financial planning, taxes, insurance, estate planning, and retirement saving. Owned and awarded by the Certified Financial Planner Board of Standards, Inc., the designation is awarded to individuals who successfully complete the CFP Board's initial exams, then continue ongoing annual education programs to sustain their skills and certification. Key TakeawaysCFPs are there to help individuals manage their finances. This can include a variety of needs, such as investment planning, retirement planning, insurance, and education planning. The most important aspect of a CFP is to be a fiduciary of your assets, meaning that they will make decisions with your best interests in mind. CFPs are all-encompassing, particularly when compared to investment advisors. CFPs will usually start the process by evaluating your current finances, including any cash, assets, investments, or properties, to come up with an estimate of your income and net worth. They also take a look at your liabilities, such as mortgages and student debt. From this point on they work with you to come up with an individualized financial plan. For example, say you are nearing retirement, the CFP will create a financial plan that can see you through your retirement years. Or perhaps you have a child that will be starting college. The CFP can help create a financial plan to manage that cost. A CFP is a financial adviser who has earned a certification that indicates in-depth knowledge of financial planning. The requirements to become a CFP are some of the most difficult and stringent in the financial industry. CFP and Fiduciary DutyAll CFPs are held to the standard of fiduciary duty. That means they must always put your interests as a client ahead of their own. For example, if they would more money selling one product over another, but the product that made them less money was better for you, that is the product they must recommend. A CFP's fiduciary duty is clearly laid out by the CFP Board and states "At all times when providing financial advice to a client, a CFP professional must act as a fiduciary, and therefore, act in the best interest of the client." The board goes on to state that three duties must be met by an adviser with a fiduciary duty. These are (1) duty of loyalty, (2) duty of care, and (3) duty to follow client instructions. How to Become a Certified Financial Planner (CFP)Earning the CFP designation involves meeting requirements in four areas: formal education, performance on the CFP exam, relevant work experience, and demonstrated professional ethics. The education requirements comprise two major components. The candidate must hold a bachelor's or higher degree from an accredited university or college. Second, the candidate must complete a list of specific courses in financial planning, as specified by the CFP Board. Much of this second requirement is typically waived if the candidate holds certain accepted financial designations, such as a chartered financial analyst (CFA) or certified public accountant (CPA) designation, or has a higher degree in business, such as a master of business administration (MBA). As for professional experience, candidates must prove they have at least three years (or 6,000 hours) of full-time professional experience in the industry, or two years (4,000 hours) in an apprenticeship role. Lastly, candidates and CFP holders must adhere to the CFP Board's standards of professional conduct. They must also regularly disclose information about any involvement in criminal activity, questions by government agencies, bankruptcies, customer complaints, or terminations by employers. The CFP Board conducts an extensive background check on all candidates before granting the certification. Even successful completion of the above steps doesn't guarantee receipt of the CFP designation. The CFP Board has final discretion on whether to award the designation to an individual. The Certified Financial Planner (CFP) ExamThe CFP test includes 170 multiple-choice on more than 100 syllabus related to financial planning. The scope includes professional conduct and regulations, financial planning principles, education planning, risk management, insurance, investments, tax planning, retirement planning, and estate planning. The various course areas are weighted, and the most accurate weighting is available on the CFP Board website. Further questions test the candidate's expertise in establishing client-planner relationships and gathering relevant information, and their ability to analyze, develop, communicate, implement, and monitor the recommendations they make to their clients. Here's some additional information on the administration, costs, and scoring of the CFP exam: Though a certified financial planner (CPA) and a chartered financial analyst (CFA) may sound similar, they are different certifications with different job functions and clients. A CFP works with individuals, often retail clients, helping them achieve their financial goals. This includes help in investing and retirement planning. A CFA works with corporations performing investment analysis. CFAs focus on financial reporting, analysis, and portfolio management. They can trade financial products, such as derivatives, and help in mergers and acquisitions. CFA's usually work for investment banks and hedge funds. Frequently Asked Questions When Do You Need a CFP?If you are just looking to invest money in stocks and bonds, a CFP probably isn't needed. If you are looking to manage your finances, investment choices, estate planning, and retirement planning, a CFP can help you with all of those needs. A CFP is a step above a non-designated financial advisor and has demonstrated expertise in financial planning. How Much Does a CFP Cost?How much a CFP costs will depend on your specific needs. On average, a CFP charges between $1,800 and $2,500 for preparing a full financial plan. You also should expect $4,000 for a flat-fee retainer or $250 per hour for hourly services. Is CFP the Same as CFA?No, CFP and CFA are not the same. A CFP is a certified financial planner who provides financial planning advice to individuals. This includes help with investing, retirement planning, estate planning, and tax law. A CFA is a chartered financial analyst who may work for an investment bank or hedge fund and performs financial analysis, modeling, trading, and portfolio management services. Is CFP Equivalent to MBA?No, a CFP is not equivalent to an MBA. A certified financial planner (CFP) is qualified to advise individuals on financial planning. The holder of a master of business degree has studied the way businesses operate. The career paths differ. A CFP works in financial consulting or wealth management. An MBA may be a business manager, portfolio manager, financial analyst, financial strategist, or even an entrepreneur. Is the CFP test Hard?The CFP test requires a lot of preparation and covers a wide range of syllabus in depth. The best way to ensure you pass the CFP test is by preparing for it well in advance and sticking to a study schedule. The Bottom LineBecoming a CFP takes education and experience, as well as a strong grasp of financial ethics. The test to gain this distinction is comprised of 170 questions and is split into two three-hour sessions. Even if candidates pass the test and meet all the requirements, the CFP Board still has the final say about whether to award this distinction. Given the stringent requirements, CFPs can be assumed to have an in-depth understanding of financial planning. Journal of Financial EducationOur systems have detected unusual traffic activity from your network. Please complete this reCAPTCHA to demonstrate that it's you making the requests and not a robot. If you are having trouble seeing or completing this challenge, this page may help. If you continue to experience issues, you can contact JSTOR support. Block Reference: #b5be7cd6-41f9-11ee-ae7a-69705a754475VID: #IP: 108.167.164.204Date and time: Wed, 23 Aug 2023 21:12:04 GMT Javascript is disabled Go back to JSTOR ©2000- ITHAKA. All Rights Reserved. JSTOR®, the JSTOR logo, JPASS®, and ITHAKA® are registered trademarks of ITHAKA. |
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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