"Cyberattacks in Public Companies"

 Analyze the effects of the SEC‘s data breach disclosure requirement on  financial reporting, based on the current language of the requirement.  Recommend a change to the disclosure requirements to strengthen public  company disclosures of cyberattacks. Provide support for your rationale. (2)  Examine the impact of cyberattacks on potential investors in a public  company. As an auditor, provide your recommendations for including the  potential of a cyberattack in the 10-K, as opposed to an actual attack.  Provide support for your recommendation.