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\begin{document}
\section{Appendix - Code System}

\begin{table}[htbp]
\centering
\tbl{Code System and Code Frequencies}
{\begin{tabular}{|p{10cm}|p{1cm}|p{1cm}|p{1cm}|p{1cm}|}
\hline
Code & DACH 2026 & USA 2026 & DACH 2023 & USA 2023 \\
\hline
QR-1 - Soft Skills & 0 & 0 & 0 & 0 \\
QR-1-1 Communication & 72 & 92 & 79 & 197 \\
QR-1-2 - Collaboration & 60 & 88 & 57 & 171 \\
QR-1-3 - Leadership & 61 & 94 & 41 & 134 \\
QR-1-4 - Problem-Solving & 22 & 33 & 37 & 189 \\
QR-1-5 - Analytical Thinking & 19 & 14 & 34 & 75 \\
QR-1-6 - Decision-Making & 17 & 27 & 11 & 60 \\
QR-1-7 - Hight Pace, Pressure \& Stress Restiance & 6 & 26 & 10 & 48 \\
QR-1-8 - Excellence & 3 & 19 & 5 & 40 \\
QR-1-9 - Adaptability & 5 & 19 & 2 & 38 \\
QR-1-10 - Knowledge Brokering & 23 & 33 & 6 & 78 \\
QR-1-11 - Flexibility & 6 & 11 & 14 & 26 \\
QR-1-12 - Ability to Work Indipendently & 12 & 17 & 14 & 25 \\
QR-1-13 - Creativity & 10 & 14 & 2 & 32 \\
QR-1-14 - Conflict Resolution & 6 & 3 & 5 & 21 \\
QR-1-15 - Quality Focus & 4 & 12 & 7 & 12 \\
QR-1-16 - Reliability & 5 & 7 & 11 & 5 \\
QR-1-17 - Pragmatism & 15 & 14 & 11 & 19 \\
QR-1-18 - Critical Thinking & 0 & 1 & 2 & 18 \\
QR-2 - Values & 0 & 0 & 0 & 0 \\
QR-2-1 - Integrity & 9 & 24 & 10 & 60 \\
QR-2-2 - Passion, Drive, Enthusiasm... & 18 & 33 & 22 & 93 \\
QR-2-3 - Accountability & 19 & 25 & 30 & 28 \\
QR-2-4 - Respect \& Appreciation & 8 & 9 & 11 & 33 \\
QR-2-5 - Ethics & 2 & 8 & 1 & 26 \\
QR-2-6 - Fairness, Diversity, Equality, Justice & 20 & 29 & 1 & 18 \\
QR-2-7 - Transparency \& Openness & 5 & 12 & 3 & 12 \\
QR-2-8 - Trustworthiness & 8 & 14 & 2 & 9 \\
QR-2-9 - Authenticity & 1 & 3 & 0 & 11 \\
QR-2-10 - Honesty & 1 & 1 & 1 & 6 \\
QR-2-11 - Humility & 0 & 4 & 1 & 7 \\
QR-2-12 - Empathy & 2 & 4 & 1 & 5 \\
QR-3 - Education and Work Experience & 0 & 0 & 0 & 0 \\
QR-3-1 - Years of Information Security or Technical Security Experience & 0 & 0 & 0 & 0 \\
QR-3-1-1 - 20 years+ & 0 & 0 & 0 & 2 \\
QR-3-1-2 - 15 years+ & 1 & 20 & 0 & 47 \\
QR-3-1-3 - 10 years+ & 7 & 37 & 4 & 137 \\
QR-3-1-4 - 5 years+ & 17 & 19 & 14 & 104 \\
QR-3-1-5 - \textless{} 5 years & 3 & 1 & 12 & 20 \\
QR-3 - Education and Work Experience & 36 & 10 & 3 & 0 \\
QR-3-2 - Educational Requirements & 0 & 0 & 0 & 0 \\
QR-3-2-1 - Business or Technology Related & 0 & 0 & 0 & 0 \\
QR-3-2-1-1 - Bachelors Degree in Business or Technology Related Field & 7 & 14 & 7 & 28 \\
QR-3-2-1-2 - Masters Degree in Business or Technology Related Field & 1 & 7 & 0 & 5 \\
QR-3-2-2 - Cyber, IT and Technology Related & 0 & 0 & 0 & 0 \\
QR-3-2-2-1 - Bachelors Degree (Cyber, IT or Technology Related) & 21 & 32 & 92 & 166 \\
QR-3-2-2-2 - Masters Degree (Cyber, IT or Technology Related) & 6 & 14 & 6 & 19 \\
QR-3-2-3 - MBA Degree Preferred & 0 & 6 & 4 & 14 \\
QR-3-2-4 PhD Mentioned (Optional) & 0 & 1 & 1 & 11 \\
QR-3-2-5 - Bachelors Degree (Uncpecified) & 2 & 13 & 0 & 6 \\
QR-3-2-6 Masters Degree (Uncpecified) & 2 & 0 & 2 & 1 \\
QR-4 - Certifications & 0 & 0 & 0 & 0 \\
QR-4-1 - CPA/CA Certification & 0 & 0 & 0 & 1 \\
QR-4-2 - Project Management & 1 & 4 & 0 & 7 \\
QR-4-3 - Cyber Security and IT & 121 & 207 & 162 & 683 \\
QR-5 - Hard Skills & 0 & 0 & 0 & 0 \\
QR-5-1 Crisis Management Skills & 4 & 6 & 15 & 15 \\
QR-5-2 Regulatory Compliance & 25 & 42 & 10 & 32 \\
QR-5-3 Legal Expertise & 2 & 5 & 3 & 16 \\
QR-5-4 - Information Security, IT-Security, Data Protection & 73 & 94 & 91 & 179 \\
QR-5-5 - Emerging Technologies & 23 & 27 & 10 & 36 \\
QR-5-6 - Operational Management & 7 & 1 & 0 & 9 \\
QR-5-7 - Project Management & 19 & 20 & 9 & 59 \\
QR-5-8 Technical Proficiency & 13 & 30 & 32 & 59 \\
QR-5-9 Risk Management & 66 & 88 & 68 & 384 \\
QR-5-10 Business \& Org. Development & 12 & 14 & 18 & 54 \\
QR-5-11 - Finanical Acument & 5 & 31 & 7 & 84 \\
QR-5-12 - Change Management & 7 & 17 & 2 & 27 \\
QR-5-13 - Strategic Management & 52 & 133 & 85 & 463 \\
\hline
\end{tabular}}
\end{table}

\begin{table}[htbp]
\centering
\tbl{Code System and Code Frequencies}
{\begin{tabular}{|p{10cm}|p{1cm}|p{1cm}|p{1cm}|p{1cm}|}
\hline
Code & DACH 2026 & USA 2026 & DACH 2023 & USA 2023 \\
\hline
QR-6 - Other & 0 & 0 & 0 & 0 \\
QR-6-1 - 24/7 Availability (Incident Case) & 0 & 2 & 0 & 3 \\
RC - Ressources and Compensation & 0 & 0 & 0 & 0 \\
RC-1 - Compensation (Salary) & 0 & 0 & 0 & 0 \\
RC-1-1 - Aggregate 100- & 7 & 1 & 14 & 5 \\
RC-1-2 - Aggregate +100 & 5 & 18 & 9 & 60 \\
RC-1-3 - Aggregate +200 & 1 & 29 & 1 & 77 \\
RC-2 - Training and Coaching & 0 & 0 & 0 & 0 \\
RC-2-1 - Employer Provides Training & 40 & 20 & 51 & 9 \\
RC-2-2 - Employer Provides Leadership Training or Executive Coaching & 2 & 2 & 2 & 1 \\
RC-2-3 - Employee is Responsible for Training and Development & 1 & 3 & 0 & 1 \\
RC-3 - Supervisory Responsibility & 0 & 0 & 0 & 0 \\
RC-3-1 - Supervisory Responsibility (not-specified) & 36 & 70 & 8 & 32 \\
RC-3-2 - Supervisory Responsibility (dotted-line) & 2 & 0 & 4 & 5 \\
RC-3-3 - Supervisory Responsibility (solid-line) & 0 & 0 & 1 & 23 \\
RC-4 Budget & 0 & 0 & 0 & 0 \\
RC-4-1 Influence on IS Budget & 2 & 26 & 5 & 74 \\
RO - Role & 0 & 0 & 0 & 0 \\
RO-1 - Dual Role (CRO and CISO) & 0 & 0 & 0 & 1 \\
RO-2 - Dual Role (CIO and CISO) & 0 & 2 & 0 & 4 \\
RO-3 - Part of IT/IS Leadership Team & 1 & 13 & 1 & 13 \\
RO - Role & 6 & 11 & 3 & 14 \\
RO-5 - Staff Unit (Stabstelle) & 1 & 0 & 8 & 0 \\
RO-6 Line of Reporting (solid-line) & 0 & 0 & 0 & 0 \\
RO-6-1 - Report to Other Function & 4 & 2 & 1 & 10 \\
RO-6-2 - Reports to Top-Management (Direct Report) & 13 & 6 & 19 & 22 \\
RO-6-3 Reports to IT or Digital Function & 3 & 26 & 8 & 107 \\
\hline
\end{tabular}}
\end{table}

\end{document}