ISACA: Resilience and Security in Critical Sectors: Navigating NIS2 and DORA Requirements
The white paper examines how the EU’s **NIS2 Directive** and **DORA Regulation** impose resilience, security, and compliance obligations on critical and financial-sector entities. It describes how NIS2 applies broadly to “essential” and “important” operators, while DORA targets financial firms, and compares their requirements for risk management, incident reporting, audits, third-party oversight, governance, testing, and information sharing. The document outlines potential penalties for noncompliance, the need for gap assessments and harmonization across jurisdictions, and emphasizes that entities both inside and outside the EU may be affected by these rules.