Physical and data security are partnering on a more frequent basis. NERC Cyber Security Standards will help facilitate a clearer working relationship. Reporting relationships in the utility industry vary broadly. Security functions are located in shared services, administrative services, legal departments, human resources and (in a few rare instances) operating line organizations. The reporting location is not as important as the proactive support of corporate senior management, specifically the CEO, COO, CIO and so on the CIO. For more information, visit www.corporatesecurity.com/cybersecurity.”]
Source: https://www.csoonline.com/article/2118507/reporting-relationships.html