Rethinking CISO Reporting Lines as Security Landscape Evolves

The role of the Chief Information Security Officer (CISO) has become increasingly prominent in recent years, as organizations recognize the importance of cybersecurity in protecting their assets and reputation. However, despite this growing recognition, the reporting lines for CISOs remain largely unchanged, with the majority still reporting to the Chief Information Officer (CIO) or Chief Technology Officer (CTO).

According to the 2026 State of the CISO Benchmark Report by IANS Research and Artico Search, 64% of CISOs report into IT, while only 11% report directly to the CEO. This raises questions about whether this reporting structure is still effective, given the evolving security landscape and the potential for conflicts of interest.

The traditional reporting line of CISOs to CIOs or CTOs has been criticized for creating a potential conflict of interest. As cybersecurity consultant Brian Levine, a former federal prosecutor, notes, this reporting structure can present a challenge for CISOs, who may be tasked with balancing the needs of the organization with the need to prioritize security.

This conflict can arise when the CIO or CTO is focused on driving business growth and innovation, which may not always align with the security goals of the organization. For example, the CIO may prioritize the implementation of new technologies or systems, without fully considering the security implications. In such cases, the CISO may be forced to choose between supporting the business goals and prioritizing security, which can create tension and undermine the effectiveness of the security strategy.

Despite these challenges, the IANS Research and Artico Search report found that reporting lines are slowly shifting, with some CISOs reporting to the CEO, CFO, or other business roles. This shift reflects a growing recognition of the importance of cybersecurity and the need for CISOs to have a more direct line to the executive leadership.

However, the report also notes that dotted line responsibility is often just as or more important than direct line reporting. This means that even if a CISO does not report directly to the CEO, they may still have a dotted line to the CEO or other executives, which can provide them with the necessary support and resources to effectively manage security.

So, what does this mean for organizations looking to optimize their security strategy? According to the report, it's time to rethink CISO reporting lines and consider a more direct line to the executive leadership. This can help to ensure that security is prioritized and that CISOs have the necessary support and resources to effectively manage security.

Ultimately, the reporting lines for CISOs are just one aspect of a broader conversation about the evolving role of security in organizations. As the security landscape continues to evolve, it's clear that CISOs will play an increasingly important role in protecting organizations and their assets. By rethinking CISO reporting lines and providing CISOs with the necessary support and resources, organizations can help to ensure that they are well-equipped to meet the security challenges of the future.

Sources:
* IANS Research and Artico Search's 2026 State of the CISO Benchmark Report