What is expected
The IMO's Guidelines on Maritime Cyber Risk Management (MSC-FAL.1/Circ.3) describe functional elements that work together: identify, protect, detect, respond and recover. The point is not a single document but a living part of the SMS that manages risk to both information technology (IT) and operational technology (OT) systems on board.
Practical steps
In practice this means knowing your systems (an asset inventory), controlling access, separating critical OT from general IT where possible, raising crew awareness, and having response and recovery plans that have actually been tested.
Where it shows up
Auditors verifying the SMS, and Port State Control officers, may ask how cyber risk is addressed. Being able to show that it is built into procedures, rather than bolted on, is what satisfies the requirement.