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Abstract: Boards of directors are increasingly
held accountable for cybersecurity risk oversight across critical
infrastructure sectors. In response, organizations routinely present
cybersecurity assessment outputs—including maturity scores, dashboards, and
compliance summaries—to support board decision-making. However, these materials
often fail to provide boards with the clarity required to exercise effective
oversight. The challenge is not a lack of information or excessive technical
detail, but rather the absence of a structured translation that aligns assessment
outputs with board responsibilities, risk appetite, and fiduciary duties. This
qualitative, applied analysis examines how cybersecurity assessment outputs can
be translated into governance-relevant narratives that support meaningful
board-level oversight without oversimplifying risk. Drawing on risk
communication, governance, and information-asymmetry perspectives, the article
explains why current reporting practices underperform and proposes a
translation-focused governance approach that links technical assessment results
to accountability, prioritization, and executive action. The study contributes
a board-centric framework to improve oversight effectiveness and reduce
systemic cyber risk in critical infrastructure organizations. DOI: http://dx.doi.org/10.51505/ijaemr.2026.11212 |
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