Recommended reporting structure of IT Security

Is there an ISO standard (eg: ISO27001) or  Terms of Reference
that recommends the best practice for IT Security & CISO
reporting structure.

https://www.securityroundtable.org/whats-the-best-reporting-structure-for-the-ciso/
Above link gives various suggestions but will need something authoritative like
ISO standard or Terms of Reference to support
sunhuxAsked:
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btanExec ConsultantCommented:
Can take a look at the CISO handbook
In most cases, the agency’s internal policies delegate management of
the agency’s information to the Chief Information Officer (CIO). Under FISMA, the CIO may then delegate
tasks related to information security to the senior agency information security officer (often referred to as
CISO).
There are more information on reporting requirements specific to agency responsibility and how these keu stakeholder are involved.
https://www.cio.gov/assets/files/CISO_Handbook.pdf

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sunhuxAuthor Commented:
Thanks.  From googling, appears that many sites still retain the traditional
ways of CISO reporting to CIO though there are recommendations out
there for CISO to report to CEO/board.

For auditors, it has become clear-cut : Audit dept don't report to CEO
mostly nowadays (as there has been cases of CEOs misappropriating
or mis-managing) to maintain their impartiality and independence
btanExec ConsultantCommented:
CISO will still report to CIO as the domain reside in the IT aspect which CIO take charge. I would see for CEO perspective, it can still be having direct reporting by the audit department especially for bigger organisation as there is need for strict transparency and impartiality. Oversight on the compliance need to level up but that would come under CIO charter. It can takes various form but the channel exists still for audit to go direct. The need to stay agile applies for reporting structure.

Ultimately,  the C suite need to be informed at one or multiple steering committee but key is as long as the term of reference is made clear, there should not be communication gaps. Reporting structure should hinder the operational efficiency as long as the commin outcome for informed management decision is still achieved.
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