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.

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CPA-REG test Format | CPA-REG Course Contents | CPA-REG Course Outline | CPA-REG test Syllabus | CPA-REG test Objectives


Content area allocation Weight

I. Ethics, Professional Responsibilities and Federal Tax Procedures 10–20%

II. Business Law 10–20%

III. Federal Taxation of Property Transactions 12–22%

IV. Federal Taxation of Individuals 15–25%

V. Federal Taxation of Entities 28–38%



minutes — Welcome/enter launch code

5 minutes — Confidentiality/section information

4 hours — Testing time

15 minutes — Break after third testlet (option to pause test timer)

5 minutes — Survey

Each of the four test sections is broken down into five smaller sections called testlets. These testlets feature multiple-choice questions (MCQs) and task-based simulations (TBSs). In the case of BEC, you also have to complete three written communication tasks. The number of MCQs and TBSs tested varies depending upon the specific section taken. You will receive at least one research question (research-oriented TBS) in the AUD, FAR and REG sections. To complete them, you will have to search the related authoritative literature and find an appropriate reference.



The REG section blueprint is organized by content AREA, content GROUP
and content TOPIC. Each syllabu includes one or more representative TASKS
that a newly licensed CPA may be expected to complete when performing tax
preparation services, tax advisory services or other responsibilities of a CPA.
The tasks in the blueprint are representative. They are not intended to be (nor
should they be viewed as) an all-inclusive list of tasks that may be tested in the
REG section of the Exam. Additionally, it should be noted that the number of
tasks associated with a particular content group or syllabu is not indicative of the
extent such content group, syllabu or related skill level will be assessed on the
Exam. Similarly, examples provided within the task statements should not be
viewed as all-inclusive.



Area I Ethics, Professional Responsibilities and

Federal Tax Procedures 10–20%

Area II Business Law 10–20%

Area III Federal Taxation of Property Transactions 12–22%

Area IV Federal Taxation of Individuals 15-25%

Area V Federal Taxation of Entities 28-38%



Overview of content areas

Area I of the REG section blueprint covers several topics, including the following:
• Ethics and Responsibilities in Tax Practice – Requirements based on Treasury
Department Circular 230 and the rules and regulations for tax return preparers

• Licensing and Disciplinary Systems – Requirements of state boards of
accountancy to obtain and maintain the CPA license

• Federal Tax Procedures – Understanding federal tax processes and
procedures, including appropriate disclosures, substantiation, penalties and
authoritative hierarchy

• Legal Duties and Responsibilities – Understanding legal issues that affect
the CPA and his or her practice

Area II of the REG section blueprint covers several courses of Business Law,
including the following:

• Knowledge and understanding of the legal implications of business
transactions, particularly as they relate to accounting, auditing and financial
reporting.

• Areas of agency, contracts, debtor-creditor relationships, government
regulation of business, and business structure.

- The Uniform Commercial Code under the courses of contracts and
debtor-creditor relationships.

- Nontax-related business structure content. Area V of the REG section
blueprint covers the tax-related issues of the various business structures.
• Federal and widely adopted uniform state laws and references as identified
in References below.

Area III, Area IV and Area V of the REG section blueprint cover various topics
of federal income taxation and gift and estate tax. Accounting methods and
periods, and tax elections are included in the Areas listed below:

• Area III covers the federal income taxation of property transactions. Area III
also covers courses related to federal estate and gift taxation.

• Area IV covers the federal income taxation of individuals from both a tax
preparation and tax planning perspective.

• Area V covers the federal income taxation of entities including sole
proprietorships, partnerships, limited liability companies, C corporations,

S corporations, joint ventures, trusts, estates and tax-exempt organizations,
from both a tax preparation and tax planning perspective.

Section assumptions

The REG section of the test includes multiple-choice questions,
task-based simulations and research prompts. Candidates should assume
that the information provided in each question is material and should apply
all stated assumptions. To the extent a question addresses a syllabu that could
have different tax treatments based on timing (e.g., alimony arrangements
or net operating losses), it will include a clear indication of the timing (e.g.,
use of real dates) so that the candidates can determine the appropriate
portions of the Internal Revenue Code or Treasury Regulations to apply to



Remembering and understanding is mainly concentrated in Area I and Area II.
These two areas contain the general ethics, professional responsibilities and
business law knowledge that is required for newly licensed CPAs and is tested
at the lower end of the skill level continuum.

• Application and analysis skills are primarily tested in Areas III, IV and V. These
three areas contain more of the day-to-day tasks that newly licensed CPAs are
expected to perform and therefore are tested at the higher end of the skill level
continuum.

The representative tasks combine both the applicable content knowledge and
the skills required in the context of the work that a newly licensed CPA would
reasonably be expected to perform. The REG section does not test any content at
the Evaluation skill level as newly licensed CPAs are not expected to demonstrate
that level of skill in regards to the REG content.


1. Regulations

governing

practice

before the Internal Revenue Service

Recall the regulations governing practice before the Internal Revenue Service.

Apply the regulations governing practice before the Internal Revenue Service given a specific scenario.

2. Internal Revenue

Code and

Regulations

related

to tax return

preparers

Recall who is a tax return preparer.

Recall situations that would result in federal tax return preparer penalties.

Apply potential federal tax return preparer penalties given a specific scenario.

B. Licensing and disciplinary systems

Understand and explain the role and authority of state boards of accountancy.

C. Federal tax procedures

1. Audits, appeals

and judicial

process

Explain the audit and appeals process as it relates to federal tax matters.

Explain the different levels of the judicial process as they relate to federal tax matters.

Identify options available to a taxpayer within the audit and appeals process given a specific

scenario.

Identify options available to a taxpayer within the judicial process given a specific scenario.



2. Substantiation

and disclosure

of tax positions

Summarize the requirements for the appropriate disclosure of a federal tax return

position.

Identify situations in which disclosure of federal tax return positions is required.

Identify whether substantiation is sufficient given a specific scenario.

3. Taxpayer penalties Recall situations that would result in taxpayer penalties relating to federal tax returns.

Calculate taxpayer penalties relating to federal tax returns.

4. Authoritative

hierarchy

Recall the appropriate hierarchy of authority for federal tax purposes.

D. Legal duties and responsibilities

1. Common law

duties and

liabilities to

clients and third

parties

Summarize the tax return preparers common law duties and liabilities to clients and

third parties.

Identify situations which result in violations of the tax return preparers common law duties

and liabilities to clients and third parties.

2. Privileged

communications,

confidentiality

and privacy acts

Summarize the rules regarding privileged communications as they relate to tax practice.

Identify situations in which communications regarding tax practice are considered

privileged.



1. Authority of agents

and principals Recall the types of agent authority.

Identify whether an agency relationship exists given a specific scenario.

2. Duties and

liabilities of agents

and principals

Explain the various duties and liabilities of agents and principals.

Identify the duty or liability of an agent or principal given a specific scenario.

B. Contracts

1. Formation Summarize the elements of contract formation between parties.

Identify whether a valid contract was formed given a specific scenario.

Identify different types of contracts (e.g., written, verbal, unilateral, express and implied)

given a specific scenario.

2. Performance Explain the rules related to the fulfillment of performance obligations necessary for an

executed contract.

Identify whether both parties to a contract have fulfilled their performance obligation given

a specific scenario.



3. Discharge, breach

and remedies

Explain the different ways in which a contract can be discharged (e.g., performance,

agreement and operation of the law).

Summarize the different remedies available to a party for breach of contract.

Identify situations involving breach of contract.

Identify whether a contract has been discharged given a specific scenario.

Identify the remedy available to a party for breach of contract given a specific scenario.

C. Debtor-creditor relationships

1. Rights, duties

and liabilities of

debtors,

creditors

and guarantors

Explain the rights, duties and liabilities of debtors, creditors and guarantors.

Identify rights, duties or liabilities of debtors, creditors or guarantors given a specific

scenario.

2. Bankruptcy and

insolvency

Explain the rights of the debtors and the creditors in bankruptcy and insolvency.

Summarize the rules related to the different types of bankruptcy.

Explain discharge of indebtedness in bankruptcy.

Identify the rights of the debtors and the creditors in bankruptcy and insolvency given a

specific scenario.

Identify the type of bankruptcy described in a specific scenario.

3. Secured

transactions

Explain how property can serve as collateral in secured transactions.

Summarize the priority rules of secured transactions.

Explain the requirements needed to create and perfect a security interest.

Identify the prioritized ordering of perfected security interests given a specific scenario.

Identify whether a creditor has created and perfected a security interest given a

specific scenario.

D. Government regulation of business

1. Federal securities

regulation

Summarize the various securities laws and regulations that affect corporate governance

with respect to the federal Securities Act of 1933 and federal Securities Exchange Act

of 1934.

Identify violations of the various securities laws and regulations that affect corporate

governance with respect to the federal Securities Act of 1933 and federal Securities

Exchange Act of 1934.

2. Other federal

laws and

regulations

(e.g., employment

tax, qualified health

plans and worker

classification)

Summarize federal laws and regulations, for example, employment tax, qualified health plans

and worker classification federal laws and regulations.

Identify violations of federal laws and regulations, for example, employment tax, qualified

health plans and worker classification federal laws and regulations.

1. Selection and

formation of

business entity

and related

operation

and termination

Summarize the processes for formation and termination of various business entities.

Summarize the non-tax operational features for various business entities.

Identify the type of business entity that is best described by a given set of

nontax-related characteristics.

2. Rights, duties,

legal obligations

and authority

of owners and

management

Summarize the rights, duties, legal obligations and authority of owners and management.

Identify the rights, duties, legal obligations or authorities of owners or management given a

specific scenario.

1. Basis and holding

period of assets

Calculate the tax basis of an asset.

Determine the holding period of a disposed asset for classification of tax gain or loss.

2. Taxable and

nontaxable

dispositions

Calculate the realized and recognized gain or loss on the disposition of assets for federal income

tax purposes.

Calculate the realized gain, recognized gain and deferred gain on like-kind property exchange

transactions for federal income tax purposes.

Analyze asset sale and exchange transactions to determine whether they are taxable or

nontaxable.

3. Amount and

character of gains

and losses, and

netting process

(including

installment sales)

Calculate the amount of capital gains and losses for federal income tax purposes.

Calculate the amount of ordinary income and loss for federal income tax purposes.

Calculate the amount of gain on an installment sale for federal income tax purposes.

Review asset transactions to determine the character (capital vs. ordinary) of the gain or

loss for federal income tax purposes.

Analyze an agreement of sale of an asset to determine whether it qualifies for installment

sale treatment for federal income tax purposes.

4. Related party

transactions

(including imputed

interest)

Recall related parties for federal income tax purposes.

Recall the impact of related party ownership percentages on acquisition and disposition

transactions of property for federal income tax purposes.

Calculate the direct and indirect ownership percentages of corporation stock or partnership

interests to determine whether there are related parties for federal income tax purposes.

Calculate a taxpayers basis in an asset that was disposed of at a loss to the taxpayer by a

related party.

Calculate a taxpayers gain or loss on a subsequent disposition of an asset to an unrelated

third party that was previously disposed of at a loss to the taxpayer by a related party.

Calculate the impact of imputed interest on related party transactions for federal

tax purposes.

B. Cost recovery (depreciation, depletion and amortization)

Calculate tax depreciation for tangible business property and tax amortization of intangible

assets.

Calculate depletion for federal income tax purposes.

Compare the tax benefits of the different expensing options for tax depreciation for federal

income tax purposes.

Reconcile the activity in the beginning and ending accumulated tax depreciation account.

1. Transfers subject

to gift tax Recall transfers of property subject to federal gift tax.

Recall whether federal Form 709 — United States Gift (and Generation-Skipping Transfer)

Tax Return is required to be filed.

Calculate the amount and classification of a gift for federal gift tax purposes.

Calculate the amount of a gift subject to federal gift tax.

2. Gift tax annual

exclusion and gift

tax deductions

Recall allowable gift tax deductions and exclusions for federal gift tax purposes.

Recall situations involving the gift tax annual exclusion, gift-splitting and the impact on

the use of the lifetime exclusion amount for federal gift tax purposes.

Compute the amount of taxable gifts for federal gift tax purposes.

3. Determination

of taxable estate

Recall assets includible in a decedents gross estate for federal estate tax purposes.

Recall allowable estate tax deductions for federal estate tax purposes.

Calculate the taxable estate for federal estate tax purposes.

Calculate the gross estate for federal estate tax purposes.

Calculate the allowable estate tax deductions for federal estate tax purposes

Calculate the amounts that should be included in, or excluded from, an individuals gross

income as reported on federal Form 1040 — U.S. Individual Income Tax Return.

Analyze projected income for use in tax planning in future years.

Analyze client-provided documentation to determine the appropriate amount of gross

income to be reported on federal Form 1040 — U.S. Individual Income Tax Return.

B. Reporting of items from pass-through entities

Prepare federal Form 1040 — U.S. Individual Income Tax Return based on the information

provided on Schedule K-1.

C. Adjustments and deductions to arrive at adjusted gross income and taxable income

Calculate the amount of adjustments and deductions to arrive at adjusted gross income

and taxable income on federal Form 1040 — U.S. Individual Income Tax Return.

Calculate the qualifying business income (QBI) deduction for federal income tax purposes.

Analyze client-provided documentation to determine the validity of the deductions

taken to arrive at adjusted gross income or taxable income on federal Form 1040 — U.S.

Individual Income Tax Return.

D. Passive activity losses (excluding foreign tax credit implications)

Recall passive activities for federal income tax purposes.

Calculate net passive activity gains and losses for federal income tax purposes.

Prepare a loss carryforward schedule for passive activities for federal income tax purposes.

Calculate utilization of suspended losses on the disposition of a passive activity for

federal income tax purposes.

Uniform CPA test Blueprints: Regulation (REG) REG16

Regulation (REG)

Area IV – Federal Taxation of Individuals



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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