• recognise and describe different types of cyberattack, including ransomware, social engineering, disrupted denial of service (DDoS) and insider threat
• identify the three critical components of an organisation’s response to information security: technologies, processes and people
• explain the principles of confidentiality, integrity and availability in the context of information security
• recognise the role of accounting and finance professionals in managing cybersecurity risks.

• describe the motivations of cyberattackers and the different stages of a cyberattack
• recognise the limitations of traditional perimeter model protection
• recognise the role of human behaviour in cybersecurity, including aspects of online behaviour, attitudes, norms and responsibilities
• identify signs of phishing and password weaknesses
• apply positive cybersecurity behaviours that help reduce the likelihood of attacks.

• outline the roles of standards, frameworks and guidelines relevant to cybersecurity and the role of accreditation
• describe the obligations to report and disclose a cyber-incident, particularly in the event of a data breach, and recognise the role played by other parties, including law enforcement
• explain the importance of a cybersecure culture to ensure proactive cybersecurity behaviour at all levels
• explain the role of leadership in driving a cybersecure culture and communicating cybersecurity needs to employees.

• explain the importance of having a risk governance framework and a comprehensive view of an organisation’s cyber-risk exposure
• explain the principles of effective risk management and appropriate risk responses in organisations
• recognise the full range of assets and cyberthreats that should be considered in cyber-risk management
• describe how risk analysis and cyber-governance can be used effectively to mitigate the risks of cyberattack.

• explain the importance of controls within a cybersecure culture
• describe different types of technical controls 
• explain how different operational controls protect an organisation’s IT assets 
• explain how access controls limit an attacker’s opportunities to access systems and data
• explain how administrative controls underpin an organisation’s overall cybersecurity management.

6. Preparing For and Learning From Cyber-incidents

• explain the best practice for preparing for and managing a cyber-incident 
• outline the steps involved in the recovery process after a cyber-incident
• describe different forms of ransomware and data extortion and explain the role of negotiation in handling these incidents 
• describe different methods of testing cybersecurity measures to ensure effectiveness
• explain the importance of continuous improvement through assessment and measurement. 

• explain the importance of supplier management in mitigating cybersecurity risks
• recognise how cybercriminals can exploit supply chains to increase the negative impact of an attack
• leverage data insights for data-driven decision-making
• describe the process of selecting a third-party supplier and the due diligence required
• explain the concept of resilience in the context of supply chain management.

• recognise the potential implications of artificial intelligence for cybersecurity and ways in which it is changing both the cyberthreat and cyber-defence landscape
• identify ways in which cybersecurity impacts society and recognise ways to incorporate sustainability in cybersecurity
• explain the concept of blockchain and its potential applications and developments for finance professionals
• describe the potential implications of cyberwarfare, particularly for critical national infrastructure, and recognise ways to defend against state warfare.