When you're examining a cybersecurity risk management program and its controls, look to this authoritative guide for interpretive guidance. Includes a framework for providing stakeholders with useful, credible information about the effectiveness of an entity's cybersecurity efforts.
The stakes have never been higher in cybersecurity.
That's why your stakeholders are depending on you to deliver an airtight examination of risk management measures.
Our cybersecurity risk management reporting framework enables you to do this work, for companies of all sizes – in industries around the world.
A dynamic, proactive and agile approach to cybersecurity risk management
This authoritative guide shows you how to implement this framework, when an organization seeks your opinion.
The guide includes two distinct but complementary sets of criteria that you can use in the examination.
Description criteria: Use this approach to describe a company's cybersecurity risk management program and inform users about the processes and controls implemented to mitigate cybersecurity risks.
The description criteria enable consistency and efficiency when communicating the extent and effectiveness of the cybersecurity risk management controls in place.
CPAs may use these same criteria to evaluate the management's description.
Control criteria: Use the 2017 Trust Services Criteria as the control in evaluating the effectiveness of a company's cybersecurity program.
CPAs may also use the criteria to evaluate the effectiveness of the controls within a client's program in the cybersecurity examination or when providing cybersecurity advisory services.
The cybersecurity risk management examination is part of the AICPA's suite of System and Organization Controls – or SOC – service offerings.
- CPAs looking to support clients' cybersecurity efforts – from readiness engagements performed under the consulting standards, to the new cybersecurity risk management examination
- Interpretive guidance on performing and reporting on the new cybersecurity risk management examination
- The description criteria issued in April 2017 by the AICPA's Assurance Services Executive Committee (ASEC) , which may be used to evaluate the description of the entity's cybersecurity risk management program
- The 2017 trust services criteria issued in April 2017 by ASEC, which may be used to evaluate the effectiveness of controls
- Illustrative cybersecurity risk management reports, including an example organization's cybersecurity risk management program and a practitioner's report
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