Guide

What is a vCISO and when does an external head of information security make sense for a mid-sized company?

This guide is for the CEO, owner or CFO of a mid-sized company who has to decide who will be responsible for information security. We explain what a vCISO does, what the new Polish National Cybersecurity System Act (KSC Act) requires and in which situations an external specialist is better than a full-time hire. We also show how to vet a candidate before signing a contract.

Author: Kacper Włodarczyk, CEO of ALGORCOMPPublished: June 04, 2026Reading time: 10 min readCybersecurity and complianceFor: Mid-sized company
What is a vCISO and when does an external head of information security make sense for a mid-sized company?

Who a vCISO is and how they differ from an IT administrator

CISO stands for Chief Information Security Officer. The letter “v” stands for the external, or “virtual”, version – the same role, but performed by a specialist from outside the company, on a part-time basis. In practice, this is an adviser who knows the regulations and standards and also understands how the business works.

A vCISO does not configure servers or set up accounts. That is done by the IT department or an external IT company. The vCISO says what needs to be secured and why, and the IT people decide how to do it.

Their work usually covers the four areas listed below. Without someone who looks after all of them, security in a mid-sized company usually comes down to reacting to one problem after another.

  • Security rules: an information security policy, rules for access to data, an action plan for the coming quarters.
  • Risk assessment: what could happen, what it would cost, what to secure first.
  • Compliance with regulations and customer requirements: the KSC Act, the GDPR, ISO 27001, security questionnaires from large customers.
  • Oversight and reporting: checking that the IT department and suppliers are doing what was agreed, and regular reports to the management board.

Does the KSC Act require you to employ a CISO?

No. The Polish National Cybersecurity System Act, amended to implement the NIS2 Directive, does not require a position called CISO. It does, however, require specific actions that someone in the company has to plan and oversee.

The Act applies to essential and important entities, which are mainly medium-sized and large companies in the sectors listed in its annexes. Put simply, a company stops being small when it employs at least 50 people or when its turnover and balance sheet total exceed EUR 10 million. The deadline for self-registration in the list passed on 3 October 2026, and the remaining obligations must be implemented by 3 April 2027.

We have listed below the main obligations a vCISO usually helps with. The Act allows a company to set up its own structures for this or to sign a contract with a managed cybersecurity service provider – an external firm that takes over these tasks. A vCISO can be part of such a service, or the person who oversees the external provider on behalf of the management board.

  • Implementing an information security management system: written rules, risk assessments and safeguards that are actually applied (Article 8).
  • Training for the head of the entity and the person to whom they have delegated cybersecurity duties – once every calendar year, with documentation (Article 8e).
  • Designating at least two people to liaise with the national cybersecurity system (Article 9).
  • Checking that people performing security tasks have no criminal record, based on information from the National Criminal Register (KRK) (Article 8f).
  • Reporting incidents: an early warning within 24 hours, a notification within 72 hours and a final report within one month.
  • In essential entities – a security audit at least once every 3 years (Article 15).
What is a vCISO and when does an external head of information security make sense for a mid-sized company?

Five situations in which a vCISO makes sense

The simplest test is this: who does the management board ask when it wants to know how well the company is protected? If the answer is “the IT administrator, who has no time anyway” or “nobody”, it is worth considering a vCISO.

Take a hypothetical packaging manufacturer with 140 employees. A large food-industry customer sends a security questionnaire with 80 questions, and the IT manager spends two weeks answering it after hours. By the third such questionnaire in a year, an external specialist may turn out to be cheaper than your own people’s time and the risk of losing the contract. The typical situations in which a vCISO works well are listed below.

  • The company has turned out to be an essential or important entity under the KSC Act and does not know where to start.
  • Large customers require ISO 27001 certification, an audit or detailed security questionnaires.
  • The company is preparing for an investor to come in or for a sale, and has to show how it manages security.
  • The IT department looks after day-to-day system operation well, but nobody looks at risk as a whole or reports to the management board.
  • After an incident, such as data being encrypted by attackers or a data leak, the company wants to build lasting rules, not just deal with the consequences.

When a vCISO is not a good choice

A small company without special legal requirements usually does not need a vCISO. A good IT provider will do more by putting the basics in place: backups that are tested by restoring them, two-factor sign-in, updates and training staff to recognise scams.

At the other end, a large company in a regulated sector, with its own security team and decisions to make every day, usually needs a full-time person. A few days a month is not enough when people have to be managed daily and every project needs input.

Nor will a vCISO replace the people who do the technical work. If nobody in the company will implement their recommendations, all you will get is documentation. In that case, besides a vCISO, you need an IT or security service provider to do the implementation.

External information security specialist presenting the company’s risk map to the management board

The first question is not “do we need a CISO?”, but “who does the management board ask about security, and does that person know the answer?”

Engagement models and what drives the cost

Companies use a vCISO in three basic forms, compared in the table below. A project, such as a security assessment, is often chosen first, followed by an ongoing engagement.

The cost depends mainly on the number of days of work per month, the amount of documentation to prepare and the number of sites and systems. It also depends on whether the vCISO must be available for incidents outside working hours. The starting point matters too: a company with up-to-date procedures needs less work than one starting from scratch.

When comparing a vCISO with a full-time hire, calculate the full cost of an employee: salary, social security contributions, recruitment, training and the time it takes them to get to know the company. Also bear in mind that one employee rarely knows regulations, standards, technology and how to talk to the management board equally well.

Forms of engagement with a vCISO
FormWhat it involvesWhen it makes sense
Ongoing engagementA set number of days per month, regular reports to the management board, availability for incidentsA company covered by the KSC Act or with demanding customers, without its own specialist
ProjectA defined task with a deadline: a security assessment, preparation for ISO 27001, a security policyA first step, when the company wants to know where it stands and how much there is to do
Ad hoc supportShort, intensive help with a specific eventAn incident, an inspection, an investor’s due diligence

What the first month of working together looks like

A well-organised start takes a few weeks and ends with a plan that the management board understands and approves. By then, the board should be able to answer three questions: what are our biggest risks, what are we doing in the next quarter and who is responsible for it?

If, after a month, all you have is a pile of documents with no priorities, that is a warning sign. A typical sequence of work that leads to a good plan looks like the one below.

  • Interviews with the management board, the IT manager and key suppliers: what the company does, what systems it has, what legal and customer requirements apply.
  • A review of the current state: existing rules, access to systems, backups, incident readiness, contracts with suppliers.
  • A list of the most important gaps, ranked by business risk rather than by how easy they are to fix.
  • A plan for the quarter with owners and deadlines, presented to the management board for approval.

How to vet a vCISO candidate before signing a contract

The vCISO role requires trust, because this person will learn the company’s weak points. So it is worth basing your choice on a few specific questions rather than a sales presentation.

Watch out for conflicts of interest. If a vCISO also sells software or services, their recommendations may be less objective. This need not rule them out, but you should know about it and address it in the contract.

  • Who exactly will be your vCISO, and who will stand in for them during holidays or illness?
  • What experience do they have in companies of similar size and industry, and what verified qualifications do they hold (for example the international CISSP or CISM certifications, or ISO 27001 auditor credentials)?
  • How quickly will they respond if the company has an incident at night or at the weekend?
  • Will they provide the information from the National Criminal Register that the KSC Act requires?
  • What does the report for the management board look like? Ask for an example with anonymised data.
  • What happens to the documentation when the engagement ends, and does it stay with the company?

Related topics in the knowledge base

Read next

FAQ

vCISO – frequently asked questions

The questions management boards of mid-sized companies ask most often before deciding to work with a vCISO.

Is the vCISO liable if the company is fined under the KSC Act?
They do not take over the management board’s responsibility. The Act states explicitly that the head of the entity is responsible for the obligations even when they have delegated them to someone else. The vCISO’s liability towards the company arises from the contract, so it is worth describing the scope of their tasks in it carefully.
Can a vCISO be one of the people who liaise with the national cybersecurity system?
The provision requires at least two people to be designated, but does not say explicitly that they must be employees. In practice, it is worth having one of them inside the company, because in an incident quick access to systems and people is what counts. Confirm the arrangement with a lawyer before deciding.
How does a vCISO differ from a security consultant?
A consultant usually carries out one task, such as an audit or a policy, and then the engagement ends. A vCISO plays an ongoing role: they know the company, drive the plan over the following months and answer to the management board for delivering it.
Will a vCISO help us obtain ISO 27001 certification?
They can prepare the company: carry out a risk assessment, draw up the documents and make sure the controls from Annex A of the standard are implemented. However, the certificate itself is issued by an independent certification body after an audit. The same person should not both implement the system and certify it.
Can a company in the financial sector use a vCISO?
Yes, but it must take additional regulations into account, such as the EU Digital Operational Resilience Act (DORA), which has applied since 17 January 2025. Among other things, it requires oversight of risk related to IT service providers. For such companies, the vCISO should know the requirements of financial supervision, not just the KSC Act.

About this page

About the author

Kacper Włodarczyk — CEO of ALGORCOMP

Kacper Włodarczyk

CEO of ALGORCOMP

Kacper specializes in implementing Microsoft 365 Copilot, Copilot Studio, Power Platform (Power Automate, Power Apps, SharePoint) and AI agents for mid-sized B2B companies in Poland. He leads dozens of projects covering AI strategy, Power Platform governance, document workflow automation and sales processes. In his writing he focuses on the practical side of AI adoption in organizations — from the first proof of concept to company-wide rollout — with particular attention to data security, compliance (GDPR, NIS2, the AI Act) and return on investment.

Meet the team

Want to find out whether your company needs a vCISO?

We will help you assess whether your company is subject to the KSC Act, which obligations and deadlines apply to it and what model of security oversight would be sensible for it.

Featured

Related articles