According to what is the minimum responsibility of the external auditor when a material cyber incident is brought to their attention? To provide assurance on the adequacy and effectiveness of governance and risk management To assess the design and operating effectiveness of controls over cyber risk To determine the impact of the breach upon financial reporting and disclosures To communicate independent and objective assurance to management and the governing bodythe text, what is the minimum responsibility of the external auditor when a material cyber incident is brought to their attention? To provide assurance on the adequacy and effectiveness of governance and risk management To assess the design and operating effectiveness of controls over cyber risk To determine the impact of the breach upon financial reporting and disclosures To communicate independent and objective assurance to management and the governing body