This analysis explains why the cybersecurity department should be located under the finance department. 

Pros 

The finance department can help cybersecurity on being watchful for cyber risks and financial risks. Cybersecurity and Finance both look out for risks in their own areas so combining the two together can give you a better risk management for cyber security. Add to that, cybersecurity requires a lot of money, and the finance department can make sure the cyber security department make wise financial decisions that would benefit greatly to cybersecurity. Lastly, finance can help cybersecurity meet the necessities of lawful rules. 

Cons 

Finance might not be able to cyber security so much in terms of technology leaving cybersecurity a lack of immense support that they could get from IT. So cybersecurity would be having to do a lot of the work by itself for technology. Another con could be that cybersecurity might not pour as much as it needs to in finances for its management because they may pay a little more attention to finances since they would be under the finance department which could hinder them from doing the tasks they need to do.  

Conclusion 

Cyber security department should be moved under the finance department because of the combined effort for risk management, financial control, and for adhering to necessary lawful rules. There are more pros than cons, and there are ways to work with the cons. Even though finance does not deal a lot with cyber security, cyber security can handle that alone, giving them a sense of autonomy. Cyber security and finance can work together to find a budget that works well for cyber security that can prevent wasteful spending but also give cyber security enough finances to do its tasks.