Managing Risks to Success

Lessons from Recent UK Cyber Incidents: An Internal Audit Perspective

The UK has witnessed some high-profile cyber incidents this year, with Marks & Spencer (M&S) and Jaguar Land Rover (JLR) making headlines for all the wrong reasons. These cases have generated a lot of attention over the last few months but highlight the growing sophistication of cybercriminals and the critical role internal controls play in safeguarding organisations.

 

What Happened?

Marks & Spencer

In April, M&S fell victim to a ransomware attack linked to the Scattered Spider group. Attackers exploited weaknesses in multi-factor authentication (MFA) and help desk processes, gaining access through social engineering. The fallout was severe:

  • Online services disrupted for six weeks.
  • £324m in lost sales and a £1bn market value drop.
  • Customer data compromised, including names and addresses.

Jaguar Land Rover

In September, JLR faced a large-scale IT shutdown after attackers infiltrated public-facing applications and moved laterally across a poorly segmented network. The impact:

  • Global production halted for five weeks.
  • Estimated cost: £1.9bn.
  • Significant disruption to suppliers and UK car production.

Lessons cyber incident audit

Where Did Internal Controls Fail?

From an internal audit viewpoint, these incidents reveal common weaknesses:

  • Identity & Access Management: MFA was implemented but not phishing-resistant.
  • Third-Party Risk: Supplier access controls were inadequate.
  • Network Segmentation: Flat networks allowed attackers to spread quickly.
  • Incident Response: Plans existed but were not tested or timely.

How Good Controls Could Have Helped

  • Preventive: Enforce phishing-resistant MFA, apply least privilege access, and conduct regular penetration testing.
  • Detective: Deploy advanced monitoring tools (EDR/XDR) and anomaly detection for privileged accounts.
  • Corrective: Maintain and test incident response plans and offline backups.

Simple Recommendations for Businesses

  1. Strengthen Identity Security
    Use MFA with hardware tokens and rotate credentials regularly.
  2. Manage Supplier Risk
    Require cyber certifications and audit key vendors annually.
  3. Train Employees
    Run phishing simulations and awareness programmes.
  4. Adopt Zero Trust
    Verify every access request and segment networks.
  5. Audit Cyber Resilience
    Internal audit should review cyber risk registers and response readiness.
  6. Backup & Recovery
    Apply the 3-2-1 backup rule and test restoration quarterly.

Why This Matters

Cyber incidents are no longer isolated IT issues—they are enterprise-wide risks with financial, operational, and reputational consequences. Internal audit has a vital role in ensuring that cyber risk management is embedded across all lines of defence.

Want to discuss how your organisation can strengthen its cyber resilience?
Contact us at Littlechild & Haley for tailored internal audit and technology risk advisory services.

 

Paul Haley

Co-Founder

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Paul Haley

Co-Founder

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