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 CMA?

Nachfolgend finden Sie alle Details zu Übungstests, Dumps und aktuellen Fragen der CMA: Certified Management Accountant (CMA) Prüfung.

2024 Updated Actual CMA questions as experienced in Test Center

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

CMA cheatsheet - Certified Management Accountant (CMA) | https://www.easyfinanz.cc/

Financial CMA : Certified Management Accountant (CMA) exam Dumps

Exam Dumps Organized by Richard



Latest 2024 Updated Financial Certified Management Accountant (CMA) Syllabus
CMA cheatsheet / Braindumps contains real exam Questions

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




CMA Test Center Questions : Download 100% Free CMA cheatsheet (PDF and VCE)

Exam Number : CMA
Exam Name : Certified Management Accountant (CMA)
Vendor Name : Financial
Update : Click Here to Check Latest Update
Question Bank : Check Questions

Pass4sure CMA Free PDF that are updated today
Our CMA Free exam PDF contains a complete pool of mock exam that are checked and accredited, along with references and explanations (where applicable). Their goal in collecting the CMA Questions and Solutions is not just to help you pass the CMA test on your first attempt but to actually Boost your knowledge of the CMA test topics.

If you are looking to pass the Financial CMA exam and boost your career within your organization, killexams.com is the place to go. They offer the latest and most up-to-date Financial CMA PDF Braindumps that are legitimate and valid, ensuring that you pass the exam on your first attempt. Their Exam Braindumps have consistently remained at the top over the last two years thanks to the trust placed in us by their CMA PDF Braindumps candidates who use their Exam Braindumps and VCE for their real CMA exam. At killexams.com, they always provide valid and up-to-date CMA PDF Braindumps to ensure that you succeed. With their Certified Management Accountant (CMA) exam dumps, you will be able to pass the exam with high marks.

Preparing for the Financial CMA exam with only CMA textbooks or free content available on the internet is not enough. There are tricky and difficult questions on the real CMA exam that can lead to confusion and failure. However, killexams.com takes care of these issues by collecting real CMA Exam Questions in the form of Exam Braindumps and VCE exam simulator. To ensure the quality of their Exam dumps, you can get 100% free CMA Latest Questions before registering for the full version of CMA Exam Questions.







CMA exam Format | CMA Course Contents | CMA Course Outline | CMA exam Syllabus | CMA exam Objectives


Content Specification Outlines

CMA® (Certified Management Accountant) Exams

Part 1 - Financial Planning, Performance, and Analytics



A. External Financial Reporting Decisions (15% - Levels A, B, and C)

1. Financial statements

a. Balance sheet

b. Income statement

c. Statement of changes in equity

d. Statement of cash flows

e. Integrated reporting

2. Recognition, measurement, valuation, and disclosure

a. Asset valuation

b. Valuation of liabilities

c. Equity transactions

d. Revenue recognition

e. Income measurement

f. Major differences between U.S. GAAP and IFRS

B. Planning, Budgeting, and Forecasting (20% - Levels A, B, and C)

1. Strategic planning

a. Analysis of external and internal factors affecting strategy

b. Long-term mission and goals

c. Alignment of tactics with long-term strategic goals

d. Strategic planning models and analytical techniques

e. Characteristics of a successful strategic planning process

2. Budgeting concepts

a. Operations and performance goals

b. Characteristics of a successful budget process

c. Resource allocation

d. Other budgeting concepts

3. Forecasting techniques

a. Regression analysis

b. Learning curve analysis

c. Expected value

Part 1 - Financial Planning, Performance, and Analytics

4. Budgeting methodologies

a. Annual business plans (master budgets)

b. Project budgeting

c. Activity-based budgeting

d. Zero-based budgeting

e. Continuous (rolling) budgets

f. Flexible budgeting

5. Annual profit plan and supporting schedules

a. Operational budgets

b. Financial budgets

c. Capital budgets

6. Top-level planning and analysis

a. Pro forma income

b. Financial statement projections

c. Cash flow projections

C. Performance Management (20% - Levels A, B, and C)

1. Cost and variance measures

a. Comparison of real to planned results

b. Use of flexible budgets to analyze performance

c. Management by exception

d. Use of standard cost systems

e. Analysis of variation from standard cost expectations

2. Responsibility centers and reporting segments

a. Types of responsibility centers

b. Transfer pricing

c. Reporting of organizational segments

3. Performance measures

a. Product profitability analysis

b. Business unit profitability analysis

c. Customer profitability analysis

d. Return on investment

e. Residual income

f. Investment base issues

g. Key performance indicators (KPIs)

h. Balanced scorecard

D. Cost Management (15% - Levels A, B, and C)

1. Measurement concepts

a. Cost behavior and cost objects

b. real and normal costs

c. Standard costs

d. Absorption (full) costing

e. Variable (direct) costing

f. Joint and by-product costing

2. Costing systems

a. Job order costing

b. Process costing

c. Activity-based costing

d. Life-cycle costing

3. Overhead costs

a. Fixed and variable overhead expenses

b. Plant-wide vs. departmental overhead

c. Determination of allocation base

d. Allocation of service department costs

4. Supply chain management

a. Lean resource management techniques

b. Enterprise resource planning (ERP)

c. Theory of Constraints

d. Capacity management and analysis

5. Business process improvement

a. Value chain analysis

b. Value-added concepts

c. Process analysis, redesign, and standardization

d. Activity-based management

e. Continuous improvement concepts

f. Best practice analysis

g. Cost of quality analysis

h. Efficient accounting processes

E. Internal Controls (15% - Levels A, B, and C)

1. Governance, risk, and compliance

a. Internal control structure and management philosophy

b. Internal control policies for safeguarding and assurance

c. Internal control risk

d. Corporate governance

e. External audit requirements

2. System controls and security measures

a. General accounting system controls

b. Application and transaction controls

c. Network controls

d. Backup controls

e. Business continuity planning

F. Technology and Analytics (15% - Levels A, B, and C)

1. Information systems

a. Accounting information systems

b. Enterprise resource planning systems

c. Enterprise performance management systems

2. Data governance

a. Data policies and procedures

b. Life cycle of data

c. Controls against security breaches

3. Technology-enabled finance transformation

a. System development life cycle

b. Process automation

c. Innovative applications

4. Data analytics

a. Business intelligence

b. Data mining

c. Analytic tools

d. Data visualization

A. Financial Statement Analysis (20% - Levels A, B, and C)

1. Basic financial statement analysis

a. Common size financial statements

b. Common base year financial statements

2. Financial ratios

a. Liquidity

b. Leverage

c. Activity

d. Profitability

e. Market

3. Profitability analysis

a. Income measurement analysis

b. Revenue analysis

c. Cost of sales analysis

d. Expense analysis

e. Variation analysis

4. Special issues

a. Impact of foreign operations

b. Effects of changing prices and inflation

c. Impact of changes in accounting treatment

d. Accounting and economic concepts of value and income

e. Earnings quality

Part 2 - Strategic Financial Management

B. Corporate Finance (20% - Levels A, B, and C)

1. Risk and return

a. Calculating return

b. Types of risk

c. Relationship between risk and return

2. Long-term financial management

a. Term structure of interest rates

b. Types of financial instruments

c. Cost of capital

d. Valuation of financial instruments

3. Raising capital

a. Financial markets and regulation

b. Market efficiency

c. Financial institutions

d. Initial and secondary public offerings

e. Dividend policy and share repurchases

f. Lease financing

4. Working capital management

a. Working capital terminology

b. Cash management

c. Marketable securities management

d. Accounts receivable management

e. Inventory management

f. Types of short-term credit

g. Short-term credit management

5. Corporate restructuring

a. Mergers and acquisitions

b. Other forms of restructuring

6. International finance

a. Fixed, flexible, and floating exchange rates

b. Managing transaction exposure

c. Financing international trade

C. Decision Analysis (25% - Levels A, B, and C)

1. Cost/volume/profit analysis

a. Breakeven analysis

b. Profit performance and alternative operating levels

c. Analysis of multiple products

2. Marginal analysis

a. Sunk costs, opportunity costs, and other related concepts

b. Marginal costs and marginal revenue

c. Special orders and pricing

d. Make vs. buy

e. Sell or process further

f. Add or drop a segment

g. Capacity considerations

3. Pricing

a. Pricing methodologies

b. Target costing

c. Elasticity of demand

d. Product life-cycle considerations

e. Market structure considerations

D. Risk Management (10% - Levels A, B, and C)

1. Enterprise risk

a. Types of risk

b. Risk identification and exam

c. Risk mitigation strategies

d. Managing risk

E. Investment Decisions (10% - Levels A, B, and C)

1. Capital budgeting process

a. Stages of capital budgeting

b. Incremental cash flows

c. Income tax considerations

d. Evaluating uncertainty

2. Capital investment analysis methods

a. Net present value

b. Internal rate of return

c. Payback

d. Comparison of investment analysis methods

F. Professional Ethics (15% - Levels A, B, and C)

1. Business ethics

a. Moral philosophies and values

b. Ethical decision making

2. Ethical considerations for management accounting and financial management professionals

a. IMAs Statement of Ethical Professional Practice

b. Fraud triangle

c. Evaluation and resolution of ethical issues

3. Ethical considerations for the organization

a. Organizational factors and ethical culture

b. IMAs Statement on Management Accounting, “Values and Ethics: From Inception to Practice”

c. Ethical leadership

d. Legal compliance

e. Responsibility for ethical conduct

f. Sustainability and social responsibility



Killexams Review | Reputation | Testimonials | Feedback


Located an accurate source for real CMA Questions.
Thanks to killexams.com, I never feel alone when preparing for the CMA exam. Their dumps are fantastic, and their educators are both respectful and helpful in answering all my questions. I scored 91% on the real exam and was relieved to find that their material was valid.


Thrilled to pay attention that dumps updated CMA exam are available right here.
I found the precise answers to be easy to remember. I was able to make all the right replies during the CMA exam because of my familiarity with the killexams.com Questions and Answers. I preferred using killexams.com for my exam preparation, which I completed within just 12 days. The presentation of the study material was simple and without any unnecessarily lengthened answers or confusing clarifications. Even courses that are generally difficult were taught superbly.


Worked difficult on CMA books, however the entire component have become on this test manual.
I felt very proud to complete answering all questions during my CMA exam. I owe this achievement to the mock exam by killexams.com. The material covered all related questions to each subject matter and provided unique answers quickly. Understanding the contents became clear, and memorizing became no trouble at all. I was also lucky enough to get most of the questions from the guide. I am happy to pass satisfactorily. Wonderful killexams!


Want something fast making ready for CMA test.
The questions from killexams.com for the CMA exam are exceptional and mirror exactly what is offered at the test center. I am pleased with everything about the killexams.com guidance dump, and I passed with over 80%.


It is great idea to read CMA exam with dumps.
I almost lost faith in myself after failing the CMA exam. However, with a score of 87% on my second attempt, I passed the exam thanks to killexams.com's questions and answers. The CMA exam's subject matter was troublesome for me to comprehend, but killexams.com's material helped me prepare in just four weeks. I am grateful to my accomplice who suggested using killexams.com, as I was able to overcome my initial struggles and pass the exam.


Financial (CMA) PDF Braindumps

   




While it is very hard task to choose reliable certification questions / answers resources with respect to review, reputation and validity because people get ripoff due to choosing wrong service. Killexams.com make it sure to serve its clients best to its resources with respect to cheatsheet update and validity. Most of other's ripoff report complaint clients come to us for the brain dumps and pass their exams happily and easily. They never compromise on their review, reputation and quality because killexams review, killexams reputation and killexams client confidence is important to us. Specially they take care of killexams.com review, killexams.com reputation, killexams.com ripoff report complaint, killexams.com trust, killexams.com validity, killexams.com report and killexams.com scam. The same care that they take about killexams review, killexams reputation, killexams ripoff report complaint, killexams trust, killexams validity, killexams report and killexams scam. If you see any false report posted by their competitors with the name killexams ripoff report complaint internet, killexams ripoff report, killexams 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 thousands of satisfied customers that pass their exams using killexams.com brain dumps, killexams PDF questions, killexams practice questions, killexams exam simulator. Visit Their sample questions and sample brain dumps, their exam simulator and you will definitely know that killexams.com is the best brain dumps site.

Which is the best dumps website?
Absolutely yes, Killexams is 100 % legit and even fully good. There are several capabilities that makes killexams.com legitimate and reliable. It provides up to par and 100 % valid cheatsheet formulated with real exams questions and answers. Price is really low as compared to almost all the services online. The mock exam are up-to-date on frequent basis using most recent brain dumps. Killexams account arrangement and product or service delivery is very fast. Record downloading will be unlimited as well as fast. Guidance is avaiable via Livechat and Netmail. These are the features that makes killexams.com a sturdy website that provide cheatsheet with real exams questions.



Is killexams.com test material dependable?
There are several mock exam provider in the market claiming that they provide real exam 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 get sites or reseller sites. Thats why killexams.com update exam mock exam with the same frequency as they are updated in Real Test. cheatsheet provided by killexams.com are Reliable, Up-to-date and validated by Certified Professionals. They maintain question bank of valid Questions that is kept up-to-date by checking update on daily basis.

If you want to Pass your exam Fast with improvement in your knowledge about latest course contents and courses of new syllabus, They recommend to get PDF exam 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 exam will be provided in your get Account. You can get Premium cheatsheet files as many times as you want, There is no limit.

Killexams.com has provided VCE practice questions Software to Practice your exam by Taking Test Frequently. It asks the Real exam 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 Test Center and Enjoy your Success.




OMG-OCRES-A300 study material | AZ-220 test questions | ACSCE-5X free pdf | CIPS-L4M7-Procurement Test Prep | NSE7_EFW-7.0 PDF Questions | NS0-194 PDF get | CTFL_UK free prep | CPA-REG test prep | JN0-251 VCE | 301b Latest courses | CCRA practice questions | Watchguard-Essentials Practice Questions | NSE7_OTS-7.2 exam questions | 300-735 brain dumps | SPLK-4001 test exam | IAAP-CPACC examcollection | CNSC assessment test sample | HPE0-V15 free pdf | 7495X boot camp | OAT study guide |


CMA - Certified Management Accountant (CMA) test prep
CMA - Certified Management Accountant (CMA) study help
CMA - Certified Management Accountant (CMA) exam Questions
CMA - Certified Management Accountant (CMA) exam syllabus
CMA - Certified Management Accountant (CMA) exam format
CMA - Certified Management Accountant (CMA) exam dumps
CMA - Certified Management Accountant (CMA) Test Prep
CMA - Certified Management Accountant (CMA) PDF Download
CMA - Certified Management Accountant (CMA) certification
CMA - Certified Management Accountant (CMA) information hunger
CMA - Certified Management Accountant (CMA) information search
CMA - Certified Management Accountant (CMA) Free PDF
CMA - Certified Management Accountant (CMA) techniques
CMA - Certified Management Accountant (CMA) exam Questions
CMA - Certified Management Accountant (CMA) PDF Download
CMA - Certified Management Accountant (CMA) techniques
CMA - Certified Management Accountant (CMA) Free PDF
CMA - Certified Management Accountant (CMA) cheat sheet
CMA - Certified Management Accountant (CMA) study help
CMA - Certified Management Accountant (CMA) Practice Questions
CMA - Certified Management Accountant (CMA) exam Questions
CMA - Certified Management Accountant (CMA) tricks
CMA - Certified Management Accountant (CMA) testing
CMA - Certified Management Accountant (CMA) PDF Download
CMA - Certified Management Accountant (CMA) real questions
CMA - Certified Management Accountant (CMA) cheat sheet
CMA - Certified Management Accountant (CMA) Dumps
CMA - Certified Management Accountant (CMA) answers
CMA - Certified Management Accountant (CMA) techniques
CMA - Certified Management Accountant (CMA) Real exam Questions
CMA - Certified Management Accountant (CMA) exam format
CMA - Certified Management Accountant (CMA) Test Prep
CMA - Certified Management Accountant (CMA) test
CMA - Certified Management Accountant (CMA) study help
CMA - Certified Management Accountant (CMA) exam
CMA - Certified Management Accountant (CMA) Free exam PDF
CMA - Certified Management Accountant (CMA) information source
CMA - Certified Management Accountant (CMA) Practice Questions
CMA - Certified Management Accountant (CMA) exam contents
CMA - Certified Management Accountant (CMA) PDF Download
CMA - Certified Management Accountant (CMA) Latest Topics
CMA - Certified Management Accountant (CMA) Practice Test
CMA - Certified Management Accountant (CMA) teaching
CMA - Certified Management Accountant (CMA) Latest Topics

Other Financial exam Dumps


CPEA free practice tests | CGAP online exam | CIA-II real questions | CABM real questions | CIA-IV exam answers | CIA-I exam dumps | CITP exam papers | AngularJS test exam | AFE practice test | CMAA braindumps | CRFA pass marks | CFP examcollection | CGFM mock questions | AVA pass exam | CPCM Dumps | CBM exam Braindumps | FINRA training material | CEMAP-1 Test Prep | CPFO exam dumps | CHFP Cheatsheet |


Best cheatsheet You Ever Experienced


500-220 practice exam | PCSFE practice test | CIPP-US past bar exams | ATM Question Bank | 1D0-541 practice exam | NCMA-CMA dumps questions | 500-701 past exams | S90.19A braindumps | JN0-363 exam questions | VCS-261 practical test | 1T6-540 practice questions | 7003 practice exam | 250-407 sample test questions | ACA-BIGDATA1 pdf download | DES-6332 brain dumps | DES-1423 sample questions | CKA Practice Test | CRCM sample test | BEC PDF Download | 500-444 exam prep |





References :


https://drp.mk/i/QwxSj5R1K6
https://arfansaleemfan.blogspot.com/2020/09/cma-certified-management-accountant-cma.html
https://sites.google.com/view/killexams-cma-exam-dumps
https://youtu.be/XF_MO5u1MNQ
https://files.fm/f/8tu6pcnm5
http://feeds.feedburner.com/KillYourCmaExamAtFirstAttempt
https://www.instapaper.com/read/1400180679



Similar Websites :
Pass4sure Certification exam dumps
Pass4Sure exam Questions and Dumps






Direct Download

CMA 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.

CMA Reviews

100% Valid and Up to Date CMA 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