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The Financial Risk of a Deficiency of Cybersecurity in Industrial Process Controlled Facilities; A Qualitative Multiple Case Study.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	The Financial Risk of a Deficiency of Cybersecurity in Industrial Process Controlled Facilities; A Qualitative Multiple Case Study./
Author:	Theiring, Olivia Lynn.
Description:	1 online resource (85 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 85-06, Section: B.
Contained By:	Dissertations Abstracts International85-06B.
Subject:	Finance. -
Online resource:	click for full text (PQDT)
ISBN:	9798381090857

The Financial Risk of a Deficiency of Cybersecurity in Industrial Process Controlled Facilities; A Qualitative Multiple Case Study.
Theiring, Olivia Lynn.

The Financial Risk of a Deficiency of Cybersecurity in Industrial Process Controlled Facilities; A Qualitative Multiple Case Study. - 1 online resource (85 pages)

Source: Dissertations Abstracts International, Volume: 85-06, Section: B.

Thesis (Ph.D.)--Northcentral University, 2023.

Includes bibliographical references

Industrial control systems are the automated and robotic controls that manufacturing facilities have been integrating into manufacturing equipment since the late 18th century. The problem addressed by this study is the increasingly high financial cost and insufficient internal budgets to secure manufacturing companies' legacy equipment from cyberattacks. This study contributes to the literature examining financial risk to legacy manufacturing, as well as the corporate budgeting process. The purpose of this multiple case study was to identify budgetary best practices that help manufacturing facilities located in the Appalachian Midland to mitigate cybersecurity risks for their industrial control systems. Three conceptual frameworks were employed for this study: Sarbanes Oxley (SOX) Section 404 Management Assessment of Internal Controls, NIST Cyber Security Framework, and SANS Securing Industrial Control Systems Framework. Findings showed a strong adherence to SOX Compliance - Internal Control over Financial Reporting and Effective Internal Controls. Further consideration of future research might include the financial impact of the successful cyberattack on Brown-Forman, the financial impact of the successful cyberattack(s) on Altria, and the financial costs of operational downtime resulting from a breach in cybersecurity in an ICS facility. Legacy manufacturers are in a race to secure legacy ICS systems. This effort is business critical for legacy manufacturers.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798381090857Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

Cyber attackIndex Terms--Genre/Form:

554714
Electronic books.

The Financial Risk of a Deficiency of Cybersecurity in Industrial Process Controlled Facilities; A Qualitative Multiple Case Study.
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520 $a Industrial control systems are the automated and robotic controls that manufacturing facilities have been integrating into manufacturing equipment since the late 18th century. The problem addressed by this study is the increasingly high financial cost and insufficient internal budgets to secure manufacturing companies' legacy equipment from cyberattacks. This study contributes to the literature examining financial risk to legacy manufacturing, as well as the corporate budgeting process. The purpose of this multiple case study was to identify budgetary best practices that help manufacturing facilities located in the Appalachian Midland to mitigate cybersecurity risks for their industrial control systems. Three conceptual frameworks were employed for this study: Sarbanes Oxley (SOX) Section 404 Management Assessment of Internal Controls, NIST Cyber Security Framework, and SANS Securing Industrial Control Systems Framework. Findings showed a strong adherence to SOX Compliance - Internal Control over Financial Reporting and Effective Internal Controls. Further consideration of future research might include the financial impact of the successful cyberattack on Brown-Forman, the financial impact of the successful cyberattack(s) on Altria, and the financial costs of operational downtime resulting from a breach in cybersecurity in an ICS facility. Legacy manufacturers are in a race to secure legacy ICS systems. This effort is business critical for legacy manufacturers.
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