24 Hours Market, a large retail company, due to the failure of its information technology systems experienced a significant data breach during the festival shopping season. Hackers gained access to the company's network

In the given case it is Cyber Audit . Cyber security is an attempt to minimise any risk of financial loss, disruption or damage to the reputation of an organization that may arises from the failure of its information technology systems. The objective of the cyber audit is to provide an assessment of the operating effectiveness of cyber security policies and procedures, identify, protect, detect, respond and recover processes and activities to the board. The Cyber audit program generally covers sub- processes such as asset management, awareness training, data security, resource planning, recover planning and communications, in order to identify internal control and regulatory deficiencies that could put the organization at risk. The security and control issues which deals under cyber security audits includes: Protection of sensitive data and intellectual property Protection of networks to which multiple information resource are connected Responsibility and accountability for the device and information contained in it. The scope of Cyber audit includes: Data security policies relating to the network, database and application in place. Data loss prevention measures deployed. Effective network access control implemented. Detection/prevention system deployed. Security control established (physical and logical). Incident response program implemented.