The mid and long-term effects of the pandemic on M&A Kalita Partners — Summer Series 2021 — Part 2/4 (Read Part 1 here) Whilst Buyers appreciate the importance of conducting an early assessment of the target company’s cyber posture, only one third of them incorporate cybersecurity diligence into the early stages of the transaction process (e.g., when identifying and screening the target, and during the pre-signing due diligence).