Select one of the following (either Council of Europe's Convention on Cybercrimes or Reporting Cyberattacks) and address the associated questions.

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.

i) List at least five of the cybercrimes which the Council identified in its recommendations.

ii) List and provide examples of the cybercrimes that are found in your answers to (i).

Reporting Cyberattacks

i) 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?

ii) Should the company report the attack to anyone else outside of law enforcement officials?

iii) If so, to whom, and why?

iv) 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.