Select one of the following (either Council of Europe’s Convention on Cybercrimes or Reporting Cyberattacks) and address the associated items or questions as your initial post for this discussion board.

Select one of the following (either Council of Europe’s Convention on Cybercrimes or Reporting Cyberattacks) and address the associated items or questions as your initial post for this discussion board.

Copy and paste your selected item into your initial response in bold type, so that you are sure to answer each aspect of your selection. Your initial response should be a minimum of 300 words, not including references.

1. Council of Europe’s Convention on Cybercrimes: The recommendations from the Council of Europe’s Convention on Cybercrime contain some of the most recent descriptions of cybercrimes.
   1. Review the Convention in Appendix 1 of Chapter 15 in your course textbook and list at least five of the cybercrimes which the Council identified in its recommendations.
   2. List and provide examples of the cybercrimes that are found in your answers to a. above that are NOT mentioned in the State Statutes in Table 15.3 of Chapter 15 in your textbook.
2. Reporting Cyberattacks
   1. If a hacker penetrates a company’s website, should the company report the attack and a damage estimate to law enforcement officials? Why or why not? Should the company report the attack to anyone else outside of law enforcement officials? If so, to whom, and why?
   2. Should footnote disclosure be made or be required to be made in the financial statements, especially for publicly listed firms, about the potential of cyberattacks on a Company’s business operations when there have been no material cyberattacks against the Company in the related (last) financial reporting period? Explain in detail.