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Technical

Viewing cyber-security through a COSO lens

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Free | AICPA | 14 Jan 2015 | Journal of Accountancy

Internal control
Foundational
Article

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Cyber-security is a constant source of concern for businesses as high-profile breaches make headlines almost daily. This article explores a COSO report which discusses how the 2013 internal control framework can help organisations evaluate and manage cyber-risks.

Topics covered:

Management accounting: Technical: Risk management & internal control: Internal control, Foundational
Financial accounting & reporting: Technical: Internal control, Foundational
Assurance: Technical: Audit: Internal control, Foundational
IT management & assurance: Technical: Information security & privacy, Foundational

2 Comments/Reflections

Vishal Patnaik Oct 2016

Good material for guidance to segregate risks especially in cyber security based on the COSO framework

Tendai Nyakurimwa Oct 2016

This article helped me to see how to identify risks. It is important for a company to determine the level of risk it is prepared to accept. Dissemination of information is also important in the organisation.
I hope to work with my colleagues so as to identify our organisational risks.

Technical

Viewing cyber-security through a COSO lens

2 Comments/Reflections

Vishal Patnaik Oct 2016

Tendai Nyakurimwa Oct 2016

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