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COMPILER’S NOTE
Given below are 3 typical ‘Emphasis of Matter’ paragraphs included in the audit reports for the year ended 31st March, 2024.
1. Infosys Ltd
Emphasis of Matter regarding Cybersecurity Incidents
From Audit Report on Consolidated Financial Statements
Emphasis of Matter
As described in note 2.24.2 to the Consolidated Financial Statements, certain costs relating to possible damages or claims relating to a cybersecurity incident in a subsidiary are indeterminable as at the date of this report because of reasons stated in the note. Our opinion is not modified in respect of this matter.
From Notes to Consolidated Financial Statements Note 2.24.2: McCamish Cybersecurity incident in November 2023
Infosys McCamish Systems (McCamish), a step-down subsidiary of Infosys Limited, experienced a cybersecurity incident resulting in the non-availability of certain applications and systems. McCamish initiated its incident response and engaged cybersecurity and other specialists to assist in its investigation of and response to the inciden
