What is ICT risk management? How does cyber security risk differ from ICT risk? Explain.

The Washington based think tank Global Financial Integrity (GFI) in December 2021 said Bangladesh lost 8-27 billion USD every year on an average resulting from mis-invoiceing of values of imported and exported goods by traders to evade takes and illegally move money across the international borders. Evaluate the above statement of GFI based on the money concept of over-invoiceing and under-invoiceing.