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How boards and executives structure accountability for cyber risk, and how cybersecurity governance differs from IT governance.
IT governance and cybersecurity governance are often treated as the same function under a different name. They are not, and the gap between them is where major incidents start.
NIST CSF, ISO 27001, and COBIT solve overlapping but distinct problems. Picking one, or combining them, depends on what you actually need a framework to do.
Whether the CISO reports to the CIO, the CEO, or the board changes what gets prioritized, what gets funded, and what gets said out loud in a risk conversation.