This course will be an overview of:
- Desirable elements for managements description of an entitys cybersecurity risk management program.
- Relationship to COSO’s Internal ControlIntegrated Framework.
- Control criteria that can be used to evaluate the effectiveness of an entitys cybersecurity controls.
After completing this course, the learner should be able to:
- Discuss the AICPA’s Cybersecurity Risk Management Program Framework.
- Explain the link to other internal control objectives.
- Describe how to evaluate the effectiveness of an entitys cybersecurity risk management program.
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