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Cybersecurity standards | AICPA (Series)


An overview of recent cybersecurity threats and the professional standard-setter response and guidance for performing and reporting on cybersecurity risk management program attestation engagements.
Outline of desirable elements for management’s description of an entity’s cybersecurity risk management program, relationship to COSO’s Internal Control — Integrated Framework and Control criteria that can be used to evaluate the effectiveness of an entity’s cybersecurity controls.