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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IIA IIA-ACCA : ACCA CIA Challenge exam Dumps

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Exam Number : IIA-ACCA
Exam Name : ACCA CIA Challenge
Vendor Name : IIA
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IIA-ACCA exam Format | IIA-ACCA Course Contents | IIA-ACCA Course Outline | IIA-ACCA exam Syllabus | IIA-ACCA exam Objectives

Exam Detail:
The IIA-ACCA ACCA CIA Challenge exam is designed for individuals who hold the Association of Chartered Certified Accountants (ACCA) qualification and want to earn the Certified Internal Auditor (CIA) certification offered by the Institute of Internal Auditors (IIA). The exam recognizes the prior knowledge and expertise of ACCA professionals in the field of internal auditing. Here are the exam details for the IIA-ACCA ACCA CIA Challenge:

- Number of Questions: The exam typically consists of multiple-choice questions. The exact number of questions may vary, but typically, the exam includes around 100 to 125 questions.

- Time Limit: The time allocated to complete the exam is 2.5 hours.

Course Outline:
The IIA-ACCA ACCA CIA Challenge exam covers the following topics:

1. Internal Audit Basics:
- Introduction to internal auditing and its role in organizations.
- Understanding the International Standards for the Professional Practice of Internal Auditing (Standards).

2. Internal Control and Risk Management:
- Understanding internal control concepts and frameworks.
- Assessing and managing risks within an organization.

3. Conducting Internal Audit Engagements:
- Planning and executing internal audit engagements.
- Performing audit fieldwork and documenting audit evidence.

4. Fraud Risks and Controls:
- Identifying and assessing fraud risks in an organization.
- Implementing fraud prevention, detection, and investigation measures.

5. Governance, Business Ethics, and Compliance:
- Understanding corporate governance principles and frameworks.
- Promoting business ethics and ensuring compliance with laws and regulations.

Exam Objectives:
The objectives of the IIA-ACCA ACCA CIA Challenge exam are as follows:

- Assessing candidates' knowledge and understanding of internal auditing principles and practices.
- Evaluating candidates' ability to apply internal audit concepts to real-world scenarios.
- Testing candidates' comprehension of internal control, risk management, and fraud prevention principles.
- Assessing candidates' understanding of corporate governance, ethics, and compliance requirements.

Exam Syllabus:
The specific exam syllabus for the IIA-ACCA ACCA CIA Challenge covers the following topics:

1. Mandatory Guidance for the CIA Exam
2. Internal Control and Risk
3. Conducting Internal Audit Engagements
4. Business Analysis and Information Technology
5. Fraud Risks and Controls
6. Governance, Business Ethics, and Compliance

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IIA CIA course outline

Course Outlines and Syllabi

Course Outlines

A one-page course outline is required by university policy for every course offered by the Faculty of Health Sciences. Instructors will receive an email reminder through TRACS to upload their course outlines. Outlines must be available to students at least two weeks prior to the start of the registration period or two months before the semester begins (March, July and November). Note that the one-page outline is different than the syllabus. See below for syllabus information.

Instructors upload their course outlines online. Please follow these instructions:

1. Log in to outlines.sfu.ca.2. Select semester, course and section. Click the round icon.3. Input data to the fields. (This can be done by free-format typing or cutting & pasting)4. Save.5. Scroll back up to the top of the page to confirm that the outline was saved successfully. (See green box)6. Once the outline is finalized, click “Continue”, go to the next page, and click “Submit”.7. The system will automatically advise the program assistant that the outline is ready to be activated.

Before your outline is activated online, the program assistant will review to ensure that all required fields are complete.

If you have taught the course before, you may want to use the previous outline as a starting point and make any desired changes. The course content should correspond to the SFU Calendar description. If it does not conform closely, you must apply for approval before any changes can be published. Contact the appropriate program assistant, depending on whether you are teaching an undergraduate or graduate course, if you have not taught a course before and would like a copy of a previous course outline for your reference, or if you would like to apply for approval to upload content that does not closely conform to the SFU Calendar description.

Refer to this link to search for the archived course outlines: http://www.sfu.ca/outlines.html. The system has archived outlines starting from Fall 2015 onwards.

Course Syllabi and Syllabus Policies

Refer to the Policies and Procedures Related to Syllabi Review, Development and Distribution (this link requires your ID to login) for more guidance about drafting a syllabi and to locate a syllabi template.

All HSCI courses at both the graduate and undergraduate levels must have a detailed syllabus that delineates course objectives and means of exam. Attached to this policy is a template to help you design of a syllabus so that it outlines the appropriate level of detail in terms of content, objectives, and exam tools. The recommended text in regards to grading distributions, student conduct, and other policies are also provided.

All new and substantively updated/revised courses must be reviewed as indicated below. Syllabi submitted for review do not need to be in the final draft. The GSC and UGSC are generally concerned with the review of the following: 1) the statement of learning objectives; 2) an outline of topics; and 3) a list of required readings/texts.

You will receive an email from the TRACS system to upload your syllabus, in accordance with the following schedule:

Deadlines

Fall Semester

(September – December)

Spring Semester

(January – April)

Summer Intersession

(May – June)

Summer Semester

(May – August)

New, revised courses, new instructors

August 15

December 15

April 1

April 15

Ongoing courses not requiring review

First day of semester

For new or substantially revised courses, feedback will be provided to instructors three weeks prior to the start of the term. Notably for graduate courses, where accreditation requirements demand that courses meet certain core competency requirements, it is expected that faculty will comply with requests for revision.

The course syllabus represents a contract between the instructor and student. It is important that it clearly outlines expectations, grading and attendance policies, and appropriate student conduct guidelines to all students enrolled in the course.

A syllabus does not need to be provided in hard copy and can be distributed through Canvas or through other online formats. The scheduling of Topics may be changed after the start of a term, but once the syllabus has been circulated to students, it is strongly advised not to make further changes to: a) grading policies; b) policies regarding student conduct and academic honesty; or c) the timing of key exams.

For more resources and guidelines, refer to the links below:

FHS course planning and syllabus checklist

Sample course syllabus

Syllabus template

CHEM.2220 Organic Chemistry IIA (Formerly 84.222)

Id: 007656 Credits Min: 3 Credits Max: 3 Description

A continuation of CHEM.2210 including an introduction to infrared and NMR spectroscopy and biochemistry. The application of organic reactions in multi-step synthesis is stressed.

Prerequisites

Pre-Reqs: CHEM 2210 Org Chemistry I with grade of D or better; or Spring 2020 grade of "P". Co-Req: CHEM 2280L (Chemistry majors only) or CHEM 2300L Org Chemistry Lab II.

View Current Offerings

Māori Art and Design Studio IIA - Toi Atea

Course planning information

You need to complete the above course or courses before moving onto this one.

197217

You cannot enrol in this course if you have passed (or are enrolled in) any of the course(s) above as these courses have similar content or content at a higher level.

General progression requirements You must complete at least 45 credits from 100-level before enrolling in 200-level courses.

1 Describe the concepts of whakapapa, whenua and turangawaewae and explain how central they are to an appreciation of Maori identity.

2 Identify themselves using the appropriate Maori forms of mihimihi and patere.

3 Produce a range of work in different mediums that express aspects of their own identity.

Learning outcomes can change before the start of the semester you are studying the course in.

Assessments

Assessment weightings can change up to the start of the semester the course is delivered in.

You may need to take more exams depending on where, how, and when you choose to take this course.

Explanation of exam types Computer programmes Computer animation and screening, design, programming, models and other computer work. Creative compositions Animations, films, models, textiles, websites, and other compositions. Exam College or GRS-based (not centrally scheduled) An exam scheduled by a college or the Graduate Research School (GRS). The exam could be online, oral, field, practical skills, written exams or another format. Exam (centrally scheduled) An exam scheduled by Assessment Services (centrally) – you’ll usually be told when and where the exam is through the student portal. Oral or performance or presentation Debates, demonstrations, exhibitions, interviews, oral proposals, role play, speech and other performances or presentations. Participation You may be assessed on your participation in activities such as online fora, laboratories, debates, tutorials, exercises, seminars, and so on. Portfolio Creative, learning, online, narrative, photographic, written, and other portfolios. Practical or placement Field trips, field work, placements, seminars, workshops, voluntary work, and other activities. Simulation Technology-based or experience-based simulations. Test Laboratory, online, multi-choice, short answer, spoken, and other tests – arranged by the school. Written assignment Essays, group or individual projects, proposals, reports, reviews, writing exercises, and other written assignments.

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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