Question: Which of the following statements is not true regarding the auditors responsibility with respect to cyber security a. the auditors financial statements and ICFR responsibilities do not encompass an evaluation of cybersecurity risk across the companies entire IT platform b. the order must evaluate an entity's accounting for cybersecurity related losses including contingent liabilities related to the claims and other related losses and costs c. if a material breach is discovered the order needs to consider the impact on financial reporting and the impact on IFCR and thus the impact on their audit strategy and their IFCR report d. the order must perform as SOC for cybersecurity engagement for all public entities