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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Nachfolgend finden Sie alle Details zu Übungstests, Dumps und aktuellen Fragen der IIA-CIA-Part1: Certified Internal Auditor - Part 1- The Internal Audit Activitys Role in Governance- Risk- and Control Prüfung.

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IIA IIA-CIA-Part1 : Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control ACTUAL EXAM QUESTIONS

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Exam Number : IIA-CIA-Part1
Exam Name : Certified Internal Auditor - Part 1, The Internal Audit Activitys Role in Governance, Risk, and Control
Vendor Name : IIA
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Question Bank : Check Questions

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IIA-CIA-Part1 test Format | IIA-CIA-Part1 Course Contents | IIA-CIA-Part1 Course Outline | IIA-CIA-Part1 test Syllabus | IIA-CIA-Part1 test Objectives


Test Detail:
The IIA-CIA-Part1 exam, also known as Certified Internal Auditor - Part 1, The Internal Audit Activity's Role in Governance, Risk, and Control, is administered by the Institute of Internal Auditors (IIA). This test is designed to assess the knowledge and skills of individuals in the field of internal auditing. Here is a detailed description of the test, including the number of questions and time allocation, course outline, test objectives, and test syllabus.

Number of Questions and Time:
The IIA-CIA-Part1 test consists of multiple-choice questions. The number of questions and time allocation for the test are as follows:

- Number of Questions: Approximately 125
- Time: 2.5 hours (150 minutes)

Course Outline:
The IIA-CIA-Part1 test covers various subjects related to the role of internal audit in governance, risk, and control. The course outline typically includes the following key areas:

1. Mandatory Guidance:
- Understanding the International Professional Practices Framework (IPPF)
- Familiarity with the Code of Ethics and the Standards for the Professional Practice of Internal Auditing

2. Internal Control and Risk:
- Knowledge of internal control frameworks (e.g., COSO, COBIT)
- Understanding risk management concepts and techniques

3. Conducting Internal Audit Engagements:
- Planning, executing, and communicating the results of internal audit engagements
- Applying sampling methodologies and data analysis techniques

4. Fraud Risks and Controls:
- Identifying and assessing fraud risks
- Understanding fraud prevention, detection, and response measures

5. Governance and Business Ethics:
- Knowledge of governance structures and processes
- Understanding business ethics principles and practices

Exam Objectives:
The IIA-CIA-Part1 test aims to evaluate candidates' understanding of the role of internal audit in governance, risk, and control. The key objectives of the test include:

1. Knowledge of Internal Audit Role:
- Understanding the purpose, authority, and responsibility of the internal audit function
- Familiarity with the professional standards and guidelines governing internal auditing

2. Internal Control and Risk Management:
- Understanding the principles of internal control and their application
- Knowledge of risk management concepts and techniques

3. Conducting Internal Audit Engagements:
- Ability to plan, execute, and communicate the results of internal audit engagements
- Applying appropriate sampling methodologies and data analysis techniques

4. Fraud Risks and Controls:
- Ability to identify and assess fraud risks
- Knowledge of fraud prevention, detection, and response measures

5. Governance and Business Ethics:
- Understanding governance structures and processes and their impact on internal audit
- Knowledge of business ethics principles and practices

Exam Syllabus:
The IIA-CIA-Part1 test syllabus outlines the specific knowledge areas and subjects that candidates need to be familiar with to successfully pass the exam. The syllabus covers the following content areas:

1. Mandatory Guidance (35-45%)
2. Internal Control and Risk (25-35%)
3. Conducting Internal Audit Engagements (28-38%)
4. Fraud Risks and Controls (5-15%)
5. Governance and Business Ethics (5-15%)



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IIA Internal cheat sheet

 

Pocket Cheat Sheets For Electronics

What started as business cards for [Nerdonic]’s engineering clients unexpectedly expanded into a project in its own right. A CheatKard set consists of seven electronics cheat sheets made in the style of PCB rulers. Sized at 80 mm x 50 mm, they should fit in your business card holder or wallet regardless of the standard in your country. Alternatively, the set can be held together with a small ring in the top corner. The cards are made from fiberglass PCB stock, 0.6 mm thick with gold plating and matte black solder mask. The stackup goes like so:

Even before shipping this electronics set, [Nerdonic] has already been asked to make sets of CheatKards for other fields, such as photography, chemistry, antenna design, mathematics, etc. While these aren’t as comprehensive as the Pocket Ref book from years gone by, they like a good cheat sheet. If you want to get a set, check out [Nerdonic]’s Kickstarter project which was funded within hours of going live, and see the short video clip below the break. He also makes a pledge to plant one tree in the Amazon rainforest for each set he sells.

Do you have any favorite cheat sheets or cheat sheet making techniques? Do you prefer your cheat sheets to be physical or stored on your computer? Share your comments down below.


Social Security Cheat Sheet: How Your Benefits Work

If you receive Social Security benefits, you've likely had many questions over the years about how it all works. The Social Security Administration handles a slew of payments each month, including for Social Security beneficiaries, Social Security Disability Insurance recipients and for people who receive Supplemental Security Income. And if you receive more than one of these payments, it can get even trickier.

To guide you through some of the ins and outs of Social Security -- from what you need to know before you retire to when your money will arrive -- CNET has compiled a cheat sheet so you can stay on top of the latest details.

When will I get my Social Security check?

Whether you're a new Social Security beneficiary or you've been receiving it for decades, knowing when your check will arrive each month is a must. Your payment date depends on your birthday and when you started receiving benefits. Each month, these stories are updated to reflect the exact dates for when the Social Security Administration will disburse your payment.

Find out how much money you'll get next year.

James Martin/CNETHow to apply for benefits

There are several different types of benefits you can receive from the Social Security Administration and other federal programs. Here's what they are and how to apply.

I won't collect Social Security benefits for years. What should I know now?

Preparing for Social Security is important, regardless of how close you are to retirement. But it's never too early to learn about how your benefits will work once you're ready to begin collecting them. 

Additional Social Security information that's important to know

Aside from Social Security benefits, knowing important information about your Social Security number and card can help prevent future mishaps. For instance, if you need a replacement Social Security card or need to know who it's OK to share your SSN with, they can help.

How is Medicare related to Social Security?

Medicare insurance in the US is for those age 65 or older, or certain people with disabilities. The program is designed to help with the cost of health care and prescription drugs. Whether you receive it now or plan to in the future, it's good to brush up on how it works.

For additional health insurance information, here's what to know about Affordable Care Act health plans and how to save on health care if you don't have insurance.


Fantasy Football cheat sheets: PPR, non-PPR, depth charts

Aug 18, 2023, 07:48 PM ET

If you're seeking a one-stop shop for updated 2023 fantasy football rankings, depth charts and cheat sheets throughout the summer, you've come to the right place. Below, you will find them for PPR (point per reception) and non-PPR formats, as well as dynasty leagues.

Pigskin Win Totals

Take your shot at picking win totals for all 32 teams for a chance to win up to $10,000!Make Your Picks

PPR positional cheat sheet

One sheet with players broken down by position, including overall rank, salary-cap value and bye weeks for leagues that award one point for each catch. They recommend this sheet for those using half-PPR, as the rankings are extremely similar. download »

PPR top-300 cheat sheet

This sheet features 300 players in order of overall draft value, with positional rank, salary-cap value and bye-week information for leagues that reward each catch with a point. They recommend this sheet for those using half-PPR, as the rankings are extremely similar. download »

Beginner's fantasy football PPR cheat sheet

The beginner's cheat sheet is streamlined to the 160 players you need to know for your 10-team PPR draft, organized by round and a write-in area to keep track of your team. Perfect for the first-time drafters and minimalists alike. download »

PPR top-300 superflex cheat sheet

This sheet features their rankings when drafting for a league featuring the offensive player (OP) slot, also known as superflex and available as a custom option in League Manager. The OP position can be filled by any QB-, RB-, WR- or TE-eligible player, which greatly enhances the value of quarterbacks in the rankings. download »

Cheat sheet

Eric Karabell's Do Not Draft list, RB and WR tiers, Eric Moody's QB and TE tiers, and Mike Clay's Ultimate Draft Board in one printable cheat sheet to bring with you to your fantasy football drafts. download »

It's never too early to start your fantasy football season

The offseason is heating up and it's the perfect time to kick off your fantasy season. Create a league and customize league size, scoring and rules to play in the league you want to play in.

Create a league today!

Non-PPR positional cheat sheet

For leagues using the scoring format that doesn't award an extra point for each reception. One sheet with players broken down by position, including overall rank, salary-cap value and bye weeks. download »

Non-PPR top-300 cheat sheet

This sheet features 300 players in order of overall draft value, with positional rank, salary-cap value and bye-week information. download »

Mike Clay's team-by-team projection guide

If you want the full breakdown for all 32 teams, you've come to the right place. download »

Go deeper on every player

Mike Clay's projections and outlooks for hundreds of players for the 2023 fantasy football season.

2023 projections & outlooks

NFL team depth chart cheat sheet

Fantasy depth charts for each NFL team: top two quarterbacks, three running backs, four wide receivers, two tight ends and a kicker. Prioritized by fantasy value in PPR leagues rather than role-defined on a traditional NFL depth chart, this includes players' overall ranks. download »

Dynasty cheat sheet

Features the top 240 players and 60 best rookies to make all of your keeper and dynasty league decisions. Includes the players' draft years/rounds and ages at the start of the 2022 season. download »

* All cheat sheets are in PDF format. Your device must be equipped with a PDF reader for you to access and print the cheat sheet.


 


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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