A newly-hired CISO needs to understand the organization's financial management standards for business units and operations. Which of the following would be the best source of this information?
A.
The internal accounting department
B.
The Chief Financial Officer (CFO)
C.
The external financial audit service
D.
The managers of the accounts payables and accounts receivables teams
The CFO is responsible for overseeing the financial operations of the entire organization, including financial planning, management of financial risks, record-keeping, and financial reporting. The CFO is likely to have comprehensive knowledge of the organization's financial management standards, policies, and procedures, making them the most appropriate source of this information.
"CISOs rarely have a background in accounting, but most organizations have a CFO or other financial leader who can provide insight into organizational financial management standards"
Page 568 CCISO MANUAL
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