Audit committees and cyber: Adapting to change

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vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " 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>  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && 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srcset="https://assets.kpmg.com/is/image/kpmg/dark-blue-and-purple-light-trails-banner:cq5dam.web.800.600" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/dark-blue-and-purple-light-trails-banner:cq5dam.web.2000.500" media="screen and (min-width: 641px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/dark-blue-and-purple-light-trails-banner:cq5dam.web.2000.500" alt="Dark blue and purple light trails banner"> </picture> </div> <div class="overlay-wrapper"> <div class="text-overlay"> <div class="banner-title"> <h1> <span class="line-clamp">Audit committees and cyber security: New threats, new tools and the fundamentals</span> </h1> </div> <p class="banner-description hidden-xs"> New technologies and attacks mean audit committees must ensure management has fundamental cyber security practices in place and tools are trustworthy </p> </div> </div> <div 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<div class="aem-Grid aem-Grid--12 aem-Grid--default--12 aem-Grid--phone--12 "> <div class="htmlcontainer parbase aem-GridColumn--phone--none aem-GridColumn--phone--12 aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--offset--phone--0"> <section class="module-htmlcontainer component cmp-responsive-htmlcontainer clearfix bg-white" data-page-url="https://kpmg.com/ca/en/home/insights/2025/01/audit-committees-and-cyber-adapting-to-change.html" data-image="/is/image/kpmg/dark-blue-and-purple-light-trails?scl=1" data-title="Audit committees and cyber security: New threats, new tools and the fundamentals" data-short-title="Audit committees and cyber security: New threats, new tools and the fundamentals" data-description="New technologies and attacks mean audit committees must ensure management has fundamental cyber security practices in place and tools are trustworthy" data-short-description="Audit committees must ensure management has fundamental cyber security in place" 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trustworthy" data-short-description="Audit committees must ensure management has fundamental cyber security in place" data-save="Save">  <script src="/content/dam/kpmg/ca/other/custom/aos/aos.js"></script> <script>AOS.init();</script> </section> </div> <div class="htmlcontainer parbase aem-GridColumn--phone--none aem-GridColumn--phone--12 aem-GridColumn aem-GridColumn--default--12 aem-GridColumn--offset--phone--0"> <section class="module-htmlcontainer component cmp-responsive-htmlcontainer clearfix bg-white" data-page-url="https://kpmg.com/ca/en/home/insights/2025/01/audit-committees-and-cyber-adapting-to-change.html" data-image="/is/image/kpmg/dark-blue-and-purple-light-trails?scl=1" data-title="Audit committees and cyber security: New threats, new tools and the fundamentals" data-short-title="Audit committees and cyber security: New threats, new tools and the fundamentals" data-description="New technologies and attacks mean audit committees must ensure management has fundamental cyber security practices in place and tools are trustworthy" data-short-description="Audit committees must ensure management has fundamental cyber security in place" data-save="Save">  </section> </div> </div> </div> </div> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>Each year organizations become more digitally interconnected and each year, cyber risk evolves. Increasingly, audit committees are being tasked with oversight of cyber risk management and, as a result, they need to keep abreast of new developments. Among these are the increased risk from supply chains, the burgeoning use of AI to both perpetrate and combat attacks and the growing realization that cyber resilience must be more rigorously evaluated and managed.</p> <p>Nation states and organized crime remain the primary threat actors. In the past year, heightened global geopolitical disruption drove an increase in state-sponsored cyber threats. At the same time, organized criminal activity, which had seen a brief lull, returned as strong as ever with a focus on recruiting corporate insiders in addition to traditional activities like ransomware attacks. Threat actors are also exploiting vulnerabilities in widely used digital products, allowing them to breach multiple organizations at once without a specific target.</p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Focusing attention on the supply chain</h3> <div class="bodytext-data"> <p>Audit committees are putting supply chain security higher on the agenda in the wake of several high-profile third-party compromises—where an organization’s environment is breached through a vendor or supplier’s IT systems. As the threat from these attacks intensifies, management can no longer treat them as just one of many points of failure. Instead, they must dig deeper, think creatively to anticipate these breaches and audit committees should evaluate whether the organization is taking sufficient steps to prevent, identify and mitigate them.</p> <p>To start, management should be developing a comprehensive map of the organization’s supply chain to identify where critical data and systems components intersect with suppliers. This will provide insight into critical dependencies at vendors and help locate potential points of failure. From here, experts can home in on the pathways to a potential breach, identify areas where the organization is too dependent on a supplier or set of suppliers and diversify vendors where required.</p> <p>Organizations may also need to revisit how they profile third parties. Those using an annual or semi-annual checklist approach—a list of security measures and best practices that outlines how to protect their systems, data, and infrastructure from cyber threats—should consider a more thorough and continuous approach. This would help them fully understand whether the reported controls at the third party are actually in place and whether they meet the standards and expectations of the organization. Audit committees should encourage management to regularly examine whether the evaluation of third parties is being performed with suitable rigour.</p> </div> </section> </div> </div> </div> </section> </div> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-9 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">AI brings new tools and new risks</h3> <div class="bodytext-data"> <p>Cyber threat actors are increasingly using AI to target and tailor their attacks and search for new vulnerabilities. They’re producing sophisticated deepfakes of images, videos and voice, using those to trick people into helping them. For example, users have been targeted by sophisticated AI generated emails and voice calls in an attempt to compromise their email accounts. Call centres at banks have also been targeted in an attempt to get customer information. These types of attacks are expected to increase considerably, so management will need to ensure they’re keeping up to date on the latest attack techniques and the many tools and services that are available to detect and mitigate them.</p> <p>Sophisticated tools are needed to combat these attacks. While cyber threat actors are increasingly using AI, organizations are also applying AI to cyber defence. AI can sift through massive data sets in real time, derive actionable insights and be trained to take automatic defensive actions. It’s being used to improve incident detection, assess vulnerabilities, manage access and assess third-party risks. However, AI comes with its own set of risks and creates a new avenue of attack for threat actors.  Audit committees must ensure their organizations are using AI safely and securely and mitigating newly introduced privacy, reputational, regulatory and cyber security risks.</p> <p>In our 2024 CEO Outlook, 80 per cent of Canadian CEOs agree that building a cybersecurity-focused culture is central to how they integrate AI in their organization.<a href="#footnote" target="_parent"><sup>1</sup></a></p> <p>AI must be specifically designed for the cyber security task being performed, and only high-quality data should be used to train the models. Robust data integrity and privacy protocols must be in place, and access to the data and algorithms must be controlled. Audit committees should question management on how they’re dealing with the unauthorized and ungoverned use of AI by individuals in the workplace and how they’re keeping track of and complying with the myriad evolving regulations governing AI. To develop secure AI applications, organizations will need to upskill or outsource, and so will audit committees tasked with ensuring management has appropriately evaluated AI security.</p> </div> </section> </div> </div> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section class="module-htmlcontainer component clearfix bg-white" data-page-url="https://kpmg.com/ca/en/home/insights/2025/01/audit-committees-and-cyber-adapting-to-change.html" data-image="/is/image/kpmg/dark-blue-and-purple-light-trails?scl=1" data-title="Audit committees and cyber security: New threats, new tools and the fundamentals" data-short-title="Audit committees and cyber security: New threats, new tools and the fundamentals" data-description="New technologies and attacks mean audit committees must ensure management has fundamental cyber security practices in place and tools are trustworthy" data-short-description="Audit committees must ensure management has fundamental cyber security in place" data-article-type="" data-save="Save">  <div class="ca-flex-wrapper"> <div class="ca-single-chart" style="padding-top:35%;"> <svg viewbox="0 0 36 36" class="ca-circular-chart ca-cobalt"><path class="ca-circle-bg" d="M18 2.0845 a 15.9155 15.9155 0 0 1 0 31.831 a 15.9155 15.9155 0 0 1 0 -31.831"/> <path class="ca-circle ca-reveal" stroke-dasharray="80, 100" d="M18 2.0845 a 15.9155 15.9155 0 0 1 0 31.831 a 15.9155 15.9155 0 0 1 0 -31.831"/> <text x="18" y="20.35" class="ca-percentage ca-cobalt"> 80% </text> </svg> </div> </div> <div style="text-align: center; margin:0px 10% 0px 10%;"> <p><strong>80% of Canadian CEOs agree that building a cybersecurity-focused culture is central to how they integrate AI in their organization</strong></p> <div class="ca-BankingStat" style="font-size: 2.5rem; font-weight: 100;"> </div> </div> </section> </div> </div> </div> </section> </div> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">On the front lines: Incident detection and response</h3> <div class="bodytext-data"> <p>Incident detection is one of the first lines of defence in combating cyber attacks. It’s critical for organizations to be able to spot suspicious activity and determine the type of attack that’s occurring so they can respond quickly. Creating an environment where suspicious activity can be quickly detected is a complex undertaking requiring cyber threat intelligence, use case development, logging, monitoring and responding. Increasingly it involves automation and the use of AI.</p> <p>Some organizations perform this function internally, using tools available in the market. While helpful, these tools are only as good as the use cases they’re designed for, and they need to be monitored by qualified professionals to ensure their alerts are investigated. Organizations also risk becoming overly reliant on these tools rather than focusing on the process of threat detection and response.</p> <p>Given these challenges, it’s common to outsource these functions by engaging third parties such as Managed Security Service Providers (MSSPs). However, many organizations fall short when evaluating their MSSP, which often fails to meet the needs of the organization. Two-thirds of executives doubt their choice of MSSP, particularly when it comes to managed detection and response (MDR).<a href="#footnote" target="_parent"><sup>2</sup></a></p> </div> </section> </div>  <div class="parsys-row clearfix"> <div class="module-quote-v2 component bs5 cobalt_blue_purple"> <div class="quote-link"> <figure class="block-with-quotes quote-container"> <span class="icon-quotes-left"></span> <blockquote class="block-quotes quote-content"> Don’t forget the basics. Sophisticated new tools to combat cyber threats are only effective if basic cyber security practices are already in place. </blockquote> <span class="icon-quotes-right"></span> <figcaption class="quote-author"> <div class="quote-img-container"> <img class="quote-author-img rounded-circle " src="https://assets.kpmg.com/is/image/kpmg/Hartaj-Nijjar:cq5dam.web.424.424" alt="Hartaj Nijjar " title="Hartaj Nijjar " onerror="this.onerror=null; this.src = 'https://assets.kpmg.com/etc/clientlibs/kpmgpublic/images/global/gray-fallback.png'"> </div> <div class="author-info"> <div class="author-name"> Hartaj Nijjar </div> <p class="author-title"> Partner, National Service Line Leader, Cybersecurity </p> <p class="author-firm"> KPMG in Canada </p> </div> </figcaption> </figure> </div> </div> </div>  <div class="parsys-row clearfix"> <section class="module-separator"> <div class="small"> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p>The shortcomings in both internally managed incident detections and third-party services leave many organizations blind to certain attacks. To help mitigate this risk, it’s imperative that audit committees encourage management to implement cybersecurity exercises between offensive and defensive cybersecurity teams, such as “red teaming” and “purple teaming”. These exercises  simulate attacks, detection and responses to foster collaboration and strengthen offensive and defensive capabilities. Audit committees must also ensure that management is providing thorough and timely reporting on threats, incidents and their response.</p> </div> </section> </div>  <div class="parsys-row clearfix"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Cover the basics</h3> <div class="bodytext-data"> <p>Although cyber threats are becoming more sophisticated, basic cyber security principles are still instrumental in securing an organization. It’s crucial to have solid foundational security controls such as vulnerability management, configuration and compliance monitoring and good governance in place. Yet, many organizations don’t have these fully covered. For instance, some still have difficulty managing timely security patches. Audit committees should question management on whether the organization has the base requirements in place for a sound cybersecurity environment.</p> <p>Audit committees are increasingly being called upon to take a lead role in overseeing cyber security. To do so effectively, they must build their own cyber skillset and challenge management to understand the new avenues threat actors can take and the new tools for combatting them. They must also be sure that basic cyber security practices remain the foundation upon which new tools and techniques are applied.</p> </div> </section> </div> </div> </div> </section> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <section class="module-htmlcontainer component clearfix bg-white" data-page-url="https://kpmg.com/ca/en/home/insights/2025/01/audit-committees-and-cyber-adapting-to-change.html" data-image="/is/image/kpmg/dark-blue-and-purple-light-trails?scl=1" data-title="Audit committees and cyber security: New threats, new tools and the fundamentals" data-short-title="Audit committees and cyber security: New threats, new tools and the fundamentals" data-description="New technologies and attacks mean audit committees must ensure management has fundamental cyber security practices in place and tools are trustworthy" data-short-description="Audit committees must ensure management has fundamental cyber security in place" data-article-type="" data-save="Save"> <div class="cacountup-content ca-percentstyle1 ca-trigger-counter ca-white ca-bgcolour-cobalt ca-bg-padding" style="text-align:left;"><span class="ca-percentsubtitle"> Questions audit committees should be asking: </span> <div class="ca-percentcaption ca-white" style="max-width: 1000px;"> <ul style="margin-top:10px;"> <li data-aos="fade-right" data-aos-duration="750">Are we thoroughly evaluating third-party risk?</li> <li data-aos="fade-right" data-aos-duration="750" data-aos-delay="250">Is our use of AI secure and does it meet privacy standards?</li> <li data-aos="fade-right" data-aos-duration="1750" data-aos-delay="500">Do we have the skillset in the organization to implement and manage AI solutions, and does the audit committee have sufficient knowledge or access to outside experts to evaluate them?</li> <li data-aos="fade-right" data-aos-duration="1750" data-aos-delay="500">Are we rigorously testing our incident response and thoroughly vetting our MSSP?</li> <li data-aos="fade-right" data-aos-duration="1750" data-aos-delay="500">Is our cyber security reporting thorough and timely enough?</li> </ul> </div> </div> </section> </div> </div> </div> </section> </div> <section class="module-separator"> <div class="medium"> </div> </section> <div class="columncontrol parbase aem-GridColumn aem-GridColumn--default--12"> <section class="module-touch-columncontrol component "> <div class="row-same-height"> <div class="col-md-12 col-md-height">  <div class="parsys-row clearfix"> <div class="module-enhanceddownload component"> <a class="component-link" href="https://assets.kpmg.com/content/dam/kpmg/ca/pdf/2024/11/audit-committees-and-cyber-security-new-threats-new-tools-and-the-fundamentals-by-hartaj-nijjar.pdf" rel="noopener noreferrer" target="_blank" data-title="Download pdf" type="application/pdf" 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<a class="inner-section" data-title="How audit committees can help drive successful AI deployment" href="/ca/en/home/insights/2025/01/how-audit-committees-can-help-drive-successful-ai-deployment.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-light-trails:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-light-trails:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-light-trails:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/blue-and-purple-light-trails:cq5dam.web.510.340" alt="Blue and purple light trails"> </picture>   <div 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line-clamp-3"> Audit committee oversight can help build trust and manage risks as AI is deployed in finance, audit and across the organization </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Audit committee oversight can help build trust and manage risks as AI is deployed in finance, audit and across the organization </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Audit committee oversight can help build trust and manage risks for AI deployments </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="Audit committee oversight can help build trust and manage risks for AI deployments " data-shortdescription="Audit committee oversight can help build trust and manage risks for AI deployments " data-href="/ca/en/home/insights/2025/01/how-audit-committees-can-help-drive-successful-ai-deployment.html" data-image="/is/image/kpmg/blue-and-purple-light-trails" data-title="How audit committees can help drive successful AI deployment" data-shorttitle="How audit committees can help drive successful AI deployment" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" data-modal-url="" data-bs-remote="" id="addToLibrary" aria-label="Add to library How audit committees can help drive successful AI deployment" aria-haspopup="true"> <span class="icon-bookmark-unselected"></span> </button> </div> </div> </section> </div> </div> <div class="col-md-3 col-md-height">  <div class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Return to core competencies: How audit committees can help navigate a new world" href="/ca/en/home/insights/2025/01/how-audit-committees-can-help-navigate-a-new-world.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/sky-blue-and-light-trails:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/sky-blue-and-light-trails:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/sky-blue-and-light-trails:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/sky-blue-and-light-trails:cq5dam.web.510.340" alt="Purple light trails"> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/sky-blue-and-light-trails:cq5dam.web.510.340" alt="Purple light trails"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Return to core competencies: How audit committees can help navigate a new world </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Return to core competencies: How audit committees can help navigate a new world </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Return to core competencies: How audit committees can help navigate a new world </strong> </div> <div class="readtime"> <span>4 min read</span> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Geopolitical risk is evolving and audit committees play a key role in seizing the opportunity </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Geopolitical risk is evolving and audit committees play a key role in seizing the opportunity </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> As geopolitical risks evolve, audit committees can help navigate the way forward </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="As geopolitical risks evolve, audit committees can help navigate the way forward" data-shortdescription="As geopolitical risks evolve, audit committees can help navigate the way forward" data-href="/ca/en/home/insights/2025/01/how-audit-committees-can-help-navigate-a-new-world.html" data-image="/is/image/kpmg/sky-blue-and-light-trails" data-title="Return to core competencies: How audit committees can help navigate a new world" data-shorttitle="Return to core competencies: How audit committees can help 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</div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Mandatory ESG reporting and the audit committee’s role </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Mandatory ESG reporting and the audit committee’s role </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Mandatory ESG reporting and the audit committee’s role </strong> </div> <div class="readtime"> <span>4 min read</span> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Mandatory ESG reporting is rolling out globally and will soon come to Canada. Audit committees play a key role in ensuring timely compliance </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Mandatory ESG reporting is rolling out globally and will soon come to Canada. Audit committees play a key role in ensuring timely compliance </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Mandatory ESG reporting is progressing, and audit committees will be pivotal to compliance </p> </div> </div> </div> </a> <div class="library-btn "> <div class="module-addtolibrary component self-contained clearfix" data-description="Mandatory ESG reporting is progressing, and audit committees will be pivotal to compliance" data-shortdescription="Mandatory ESG reporting is progressing, and audit committees will be pivotal to compliance" data-href="/ca/en/home/insights/2025/01/mandatory-esg-reporting-and-the-audit-committee-role.html" data-image="/is/image/kpmg/green-light-trail" data-title="Mandatory ESG reporting and the audit committee’s role" data-shorttitle="Mandatory ESG reporting and the audit committee’s role" data-article="true" style="display:none;"> <button class="addtolibrary-cta" data-bs-backdrop="static" data-bs-keyboard="false" 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class="parsys-row clearfix"> <section data-addtolibrary="Add to library" class="module-dynamicpromotional component component-trackable promo-four-column " personalize="false" no-of-results-required="1"> <a class="inner-section" data-title="Continuous vigilance: The role of the audit committee in cybersecurity" href="/ca/en/home/insights/2023/11/the-audit-committee-role-in-cybersecurity-vigilance.html"> <div class="img-container object-fit-img-container crop-image crop-centre-centre"> <picture>  <source srcset="https://assets.kpmg.com/is/image/kpmg/canadian-rocky-mountains:cq5dam.web.510.340" media="screen and (min-width: 0px) and (max-width: 640px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/canadian-rocky-mountains:cq5dam.web.510.340" media="screen and (min-width: 641px) and (max-width: 1100px)"> <source srcset="https://assets.kpmg.com/is/image/kpmg/canadian-rocky-mountains:cq5dam.web.510.340" media="screen and (min-width: 1101px) and (max-width: 9440px)">  <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/canadian-rocky-mountains:cq5dam.web.510.340" alt="Canadian rocky mountains"> </picture>   <div class="dynamicpromo-visible-tablet-only"> <div class="kpmg-gradient-blurred"></div> <picture class="img-below"> <img class="img-responsive " src="https://assets.kpmg.com/is/image/kpmg/canadian-rocky-mountains:cq5dam.web.510.340" alt="Canadian rocky mountains"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> Continuous vigilance: The role of the audit committee in cybersecurity </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> Continuous vigilance: The role of the audit committee in cybersecurity </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> Continuous vigilance: 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src="https://assets.kpmg.com/is/image/kpmg/ceo-outlook-business-woman-with-glasses-phone:cq5dam.web.510.340" alt="Business woman with glasses holding phone"> </picture> </div> </div> <div class="content col-md-6 col-xs-12"> <div class="text-container"> <div class="primary-tag line-clamp line-clamp-1"> </div> <div class="visible-desktop"> <strong class="title line-clamp line-clamp-3"> This means core </strong> </div> <div class="visible-tablet"> <strong class="title line-clamp line-clamp-2"> This means core </strong> </div> <div class="visible-xs"> <strong class="title line-clamp line-clamp-3"> This means core </strong> </div> <div class="readtime"> <span>6 min read</span> </div> <div class="visible-desktop"> <p class="desc line-clamp line-clamp-3"> Cybersecurity is back in focus </p> </div> <div class="visible-tablet"> <p class="desc line-clamp line-clamp-2"> Cybersecurity is back in focus </p> </div> <div class="visible-xs"> <p class="desc line-clamp line-clamp-3"> Cybersecurity is 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