Mawson Infrastructure Group Inc. 10-K cybersecurity disclosure (Item 1C), fiscal 2025

ITEM 1C. CYBERSECURITY.

Risk Management and Strategy

We recognize the importance

of assessing, identifying, and managing risks associated with cybersecurity threats. Accordingly, we address these risks by implementing

and maintaining processes, and technologies designed to prevent, detect, and mitigate incidents that could pose cybersecurity risk. We

are equally subject to various cybersecurity risks that could adversely affect our business, financial condition, and results of operations,

including: intellectual property theft; fraud; extortion; harm to employees or customers; interruption of business activities and activities

of our customers; violation of privacy laws; litigation and legal risk; and reputational risk. In adopting our risk assessment and management

program, we are committed to safeguarding our systems and data.

We have implemented a risk-based

approach, guided by Federal Information Processing Standards Publication 199, to identify, classify, and appropriately assess the range

of cybersecurity threats that could affect our business and information systems. We also rely on information technology and third-party

vendors to support our operations, including our secure processing of personal, confidential, sensitive, proprietary, and other types

of information. Our cybersecurity risk management program is integrated into our overall enterprise risk management program, and shares

common methodologies, reporting channels, and governance processes that apply across the enterprise risk management program to other legal,

compliance, strategic, operational, and financial risk areas.

Additionally, we monitor emerging

laws, industry standards, and regulations related to information security and data protection. Although we have not experienced any cybersecurity

incidents or threats that have materially affected or are reasonably likely to materially affect our business strategy, results of operations,

or financial condition to date, and though we are actively monitoring our networks and access points by implementing security updates

regularly, we cannot provide any assurance that there will not be incidents or threats in the future that may materially affect us, including

our business strategy , results of operations, or financial condition.

Our cybersecurity policies,

standards, processes, and practices are regularly assessed and these assessments incorporate various activities including information

security assessments and independent reviews of our information security control environment and operating effectiveness. We utilize managed

detection and response systems, endpoint protection, content filtering aimed at blocking malware and software to eliminate phishing, ransomware,

and fraud. We also utilize multi-factor authentication on all sensitive applications and information entry-points, review access to data

regularly, and have failover-protected business disaster recovery and backup storage systems. The Company conducts cybersecurity training

and testing programs regularly.

Governance

Pursuant to our risk management

policy, responsibility for the implementation of our risk management policy resides with the Chief Financial Officer. Management performs

a periodic assessment (at least annual) of compliance, financial, IT, and fraud risks. Responses are consolidated and reviewed with management

and the Audit Committee. The result of the risk assessment effort is leveraged to formalize management's operating effectiveness

testing plan for the next year. The Audit Committee receives an update on the Company's risk management process, risk trends and

any incidents at least annually from the management team. In the event of any incident, the Company expects to notify the Audit Committee

immediately, or as soon as possible.

For additional information

regarding cybersecurity risks, see Item 1A "Risk Factors."

ITEM 1C. CYBERSECURITY.

We recognize the importance

of assessing, identifying, and managing risks associated with cybersecurity threats. Accordingly, we address these risks by implementing

and maintaining processes, and technologies designed to prevent, detect, and mitigate incidents that could pose cybersecurity risk. We

are equally subject to various cybersecurity risks that could adversely affect our business, financial condition, and results of operations,

including intellectual property theft; fraud; extortion; harm to employees or customers; interruption of business activities and activities

of our customers, violation of privacy laws and other litigation and legal risk; and reputational risk. In adopting our risk assessment

and management program, we are committed to safeguarding our systems and data.

We have implemented a risk-based

approach, guided by Federal Information Processing Standards Publication 199, to identify, classify, and appropriately assess the range

of cybersecurity threats that could affect our business and information systems. We also rely on information technology and third-party

vendors to support our operations, including our secure processing of personal, confidential, sensitive, proprietary, and other types

of information. Our cybersecurity risk management program is integrated into our overall enterprise risk management program, and shares

common methodologies, reporting channels, and governance processes that apply across the enterprise risk management program to other legal,

compliance, strategic, operational, and financial risk areas.

Additionally, we monitor

emerging laws, industry standards, and regulations related to information security and data protection. Although we have not experienced

any cybersecurity incidents or threats that have materially affected or are reasonably likely to materially affect our business strategy,

results of operations, or financial condition to date, and though we are actively monitoring our networks and access points by implementing

security updates regularly, we cannot provide any assurance that there will not be incidents or threats in the future that may materially

affect us, including our business strategy, results of operations, or financial condition.

Pursuant to our risk management

policy, responsibility for the implementation of our risk management policy resides with the Chief Financial Officer. The Audit Committee

receives an update on the Company's risk management process, risk trends and any incidents at least annually from the management

team. In the event of any incident, the Company expects to notify the Audit Committee immediately, or as soon as possible.

Our cybersecurity policies,

standards, processes, and practices are regularly assessed. These assessments incorporate various activities including information security

assessments and independent reviews of our information security control environment and operating effectiveness. We utilize managed detection

and response systems, endpoint protection, content filtering aimed at blocking malware and software to eliminate phishing, ransomware,

and fraud. We also utilize multi-factor authentication on all sensitive applications and information entry-points, review access to data

regularly, and have failover-protected business disaster recovery and backup storage systems. The Company conducts cybersecurity training

and testing programs regularly.