In this case, the firm can organize a cyberattack through a front company to get insurance. But at the same time, the company will not suffer serious losses.
I have not heard that the Russian Federation offers insurance services against cyber attacks. To check the hacking of the system, the insurance company must have a professional staff of hackers.
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This is a possibility, but most small businesses, the target of this article, are not going to sabotage themselves like this.