Obtaining evidence to confirm the design and operating effectiveness of controls used to support business objectives are completed during the audit process. One objective of this process is to look at the rate of deviations in an effort to determine if there is risk of material misstatement. In this post, we will look at different […]
About Jaclyn Finney
Jaclyn Finney started her career as an auditor in 2009. She started with Linford & Co., LLP. in 2016 and is a partner with the firm. She is a CISA with a special focus on SOC, HITRUST, FedRAMP and royalty examinations. Jaclyn works with her clients to provide a process that meets the needs of each customer and generates a tailored report that is useful to the client and the users of the report.
What Is Attestation?
The definition of attestation is to affirm to be correct. In accounting, an attestation engagement is the process of providing an opinion on published financial and other business information of a business, public agency or other organization.
HIPAA Authorization: Requirements & Consent to Disclose PHI Under the HIPAA Privacy Rule
The Privacy Rule protects most individually identifiable health information held or transmitted by a covered entity or its business associate in any form or media, whether electronic, paper or oral.
What is an Integrated Audit? Assessing Internal Controls
An integrated audit incorporates the review of internal controls into the overall audit of the financial statements, which is now a requirement for public companies. Since the Sarbanes-Oxley Act came into effect, management is responsible for establishing, maintaining and reporting on an internal control structure and procedures for financial reporting, and auditors are required to asses this internal control structure.
Chaos Engineering: What is it? Should You Use it?
Incident Response Plans (IRP) are an extremely important element of dealing with security incidents. Traditionally, an IRP has been when an organization creates a scenario on paper and performs a walkthrough of the incident with key members of the incident response team to determine whether everyone understands what to do in the event an incident […]
Understanding Blockchain: Security, Risks & Auditing Tips
Over the last decade, blockchain security and how it affects cybersecurity has become a hot topic among the information technology and financial circuits. But as with all technology, one must ask how safe it is to use. The most common form of blockchain implementation is known as Bitcoin. Bitcoin has since become one of many […]
Who Can Perform a SOC Audit?
As the requirement to receive SOC 1 or SOC 2 reports as part of a contract, request for proposal (RFP), or security program increases as a barrier to receiving major clients, it’s important to understand who can perform these audits. This post will identify a number of questions to answer who exactly can perform SOC […]
Breach Notification Rule: Requirements for HIPAA & SOC 2
In simple terms, security data breaches are when a company vulnerability (technical or non-technical [i.e. employee related]) is exploited and, as a result, access to customer information or other data, applications, or networks is granted to an unauthorized individual. When a breach occurs, depending on the security framework, notification of the security breach is required. […]
Considering Risk to Mitigate Cyber Security Threats to Online Business Applications
Each online business application has their own set of assets that need to be protected in order for them to maintain privacy of information and maintain a positive reputation in the eye of clients or consumers. In the post, we will discuss the principles of security and privacy, define terms used to complete risk assessments, […]
Cloud Services Agreements – Protecting Your Hosted Environment
Many companies are considering using a Cloud Service Provider to host their environment or house their data. Because of this, it is important to have a Cloud Service Agreement in place that clearly defines the responsibilities of the Cloud Service Provider, compliance guaranties, steps taken in the event of a breach or incident, and a […]