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Cyber Attacks in Public Companies" Please respond to the following:

From the e-Activity, 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.
Examine the impact of cyber attacks 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. 

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