{"url_path":"/sec/bosc/10-k/2026/item-16k","section_key":"item-16k","section_title":"Item 16K Cybersecurity**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-03-31","source_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","accession_number":"0001213900-26-037333","cik":"0001005516","ticker":"BOSC","issuer_name":"BOS BETTER ONLINE SOLUTIONS LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1005516/0001213900-26-037333-index.html","primary_entity_key":"0001005516","primary_entity_name":"BOS BETTER ONLINE SOLUTIONS LTD"},"word_count":262,"has_tables":true,"body_markdown":"**Item 16K: Cybersecurity**\n\n \n\nThe Company has established\nand maintains a cybersecurity risk management program, comprising policies, procedures, compliance measures, and awareness programs aimed\nat mitigating risks. This program is integrated into the Company’s overall risk management system and processes, and is managed\ninternally. Management is tasked with identifying risks that could impede the achievement of stated control activities in the service\norganization’s systems. It has implemented a process to identify relevant risks that could affect the organization’s ability\nto deliver secure and reliable services to its customers, which include a review of the cybersecurity safeguards utilized by their critical\nthird party service providers. Risk assessments are conducted periodically, with findings and recommendations presented to the Company’s\nBoard of Directors, or adjusted based on evolving business needs, covering risks that could hinder the Company’s objectives and\nthose specifically related to data security compromises.\n\n \n\nEach identified risk is evaluated\nbased on its impact and likelihood of occurrence, with high-scoring risks receiving prompt attention. Risks are analyzed to determine\nwhether they meet the Company’s risk acceptance criteria for toleration or require a mitigation plan.\n\n \n\nCybersecurity threat oversight\nis led by the Chief Technology Officer, supported by the CFO, who has extensive experience in implementing operational procedures.\n\n \n\nThe audit committee is responsible\nfor overseeing cybersecurity and monitoring risks. Management regularly updates the audit committee on these risks during committee meetings.\n\n \n\nAs of the reporting date,\nthere are no significant cybersecurity threats known to materially affect or are reasonably likely to materially affect the Company, including\nits business strategy, financial condition, or operational results.\n\n \n\n59\n\n \n\n** **\n\n**PART III**"}