Please find below some articles and links to better understand the challenge.
CEO
Our biggest blindspots as CEOs
https://m.signalvnoise.com/our-biggest-blindspots-as-ceos-5c1bdab8347c#.nwnk0qu4b
Cybersecurity Questions for CEOs
https://www.us-cert.gov/sites/default/files/publications/DHS-Cybersecurity-Questions-for-CEOs.pdf
Why CEOs Are Failing Cybersecurity, And How To Help Them Get Passing Grades
The Biggest Threat to Cyber Security–Your CEO
Preventing cyberattacks might be as simple as keeping an eye on the C-suite.
http://www.inc.com/julie-strickland/ceo-cyberattacks-hacking.html
Corporate Security Checklist – a CEO’s Guide to Cyber Security
22 essential questions to evaluate your company’s defenses
https://heimdalsecurity.com/blog/corporate-security-checklist-a-ceos-guide-to-cyber-security/
Cyber Security: A Failure of Imagination by CEOs
http://www.theatlantic.com/sponsored/kpmg-2016/cyber-security-a-failure-of-imagination-by-ceos/912/
The CISO, the CIO, the CEO, or you: Who is really responsible for cybersecurity?
Target CEO Fired – Can You Be Fired If Your Company Is Hacked?
CEOs Can No Longer Sit Idly By on Cybersecurity
https://www.entrepreneur.com/article/233911
CEO/CIO
The CEO/CIO relationship
http://www.computerworld.com/article/2586489/vertical-it/the-ceo-cio-relationship.html
The Differences Between CIOs and CEOs
http://www.cioinsight.com/it-management/expert-voices/the-differences-between-cios-and-ceos.html
The CIO in Crisis: What You Told Us
https://hbr.org/2013/07/the-cio-in-crisis-what-you-tol
Is There A CEO-CIO Disconnect?
http://www.huffingtonpost.co.uk/vincent-delaroche/is-there-a-ceocio-disconn_b_12768684.html
Securing the C-Suite, Part 1: Lessons for Your CIO and CISO
https://securityintelligence.com/securing-the-c-suite-part-1-lessons-for-your-cio-and-ciso/
CRO
The Chief Risk Officer: What Does It look Like and How Do You Get There?
https://web.archive.org/web/20060517033324/http://www.rmmag.com/Magazine/PrintTemplate.cfm?AID=2855
Chief Risk Officers Are Taking on a Broader Role
http://blogs.wsj.com/riskandcompliance/2016/04/01/chief-risk-officers-are-taking-on-a-broader-role/
The Triumph of the Humble Chief Risk Officer
http://www.hbs.edu/faculty/Publication%20Files/14-114_60866b77-6b5c-4fd3-9ce1-e2ab8d5da654.pdf
If You Don’t Have A Chief Risk Officer, Get One
CFO
Three ways to strengthen the CFO-CIO partnership CFO Insights
https://www2.deloitte.com/us/en/pages/finance/articles/cfo-insights-cfo-cio-partnership.html
When technology meets finance: how the CFO can become an innovation catalyst
Accountants as aggregators of data – Evading a Cyber Attack
http://www.lexology.com/library/detail.aspx?g=7ea05894-ca30-4ab8-b14e-f39cdb5a6abb
Cyber Security Big Four get serious on cyber security
https://www.ft.com/content/270d2894-ecb5-11e3-a754-00144feabdc0
Accounting Firm Tech Systems Are Weak
Cybercrimes/Cybersecurity
TOP CYBERCRIMES WHITE PAPER HOW CPAs CAN PROTECT THEMSELVES AND THEIR CLIENTS
Cybersecurity Best Practices Guide For IIROC Dealer Members
http://www.iiroc.ca/industry/Documents/CybersecurityBestPracticesGuide_en.pdf
Study shows businesses the ROI behind a strong security program
http://www.ncxgroup.com/2016/04/study-shows-businesses-roi-strong-security-program/#.WLc9NBLhAdU
IT security auditing: Best practices for conducting audits
http://searchsecurity.techtarget.com/IT-security-auditing-Best-practices-for-conducting-audits
Internal Audit’s Contribution to the Effectiveness of Information Security (Part 1)
No Business Too Small to Be Hacked
https://www.nytimes.com/2016/01/14/business/smallbusiness/no-business-too-small-to-be-hacked.html
Percentage of companies that report systems hacked
http://www.cbsnews.com/news/percentage-of-companies-that-report-systems-hacked/