Bel Corporation's 10-K Item 1C describes its cybersecurity risk management, strategy, and governance. The company employs a full-time Cybersecurity Expert, engages third-party specialists, and conducts periodic external penetration tests. The Audit Committee oversees cybersecurity risks, receiving quarterly reports. The company emphasizes layered defenses, monitoring, and third-party vendor risk management (SOC 1/2 reports).