Due diligence today goes beyond determining if the target has excluded liabilities from its books or has been pumping up its sales. With all the news of data breaches, regulatory violations and cyberattacks, acquirers must focus on potential cybersecurity exposure. According to the WSJ, “Companies are intensifying due diligence of acquisition targets to avoid costly cybersecurity surprises, particularly when intellectual property, such as software code or customer data drive the deal.” 
Due Diligence on Cybersecurity Becomes Bigger Factor in M&A