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The Linford & Company Blog is written by our very own auditors, who are experts in IT audits, information security, and compliance topics. Their auditing experience encompasses a broad spectrum of industries and organizations, and their specialized expertise can help your company or organization make the right decision for your auditing needs. Our specific areas of focus in our IT Audit & Compliance Blog include SOC 1 Audits, SOC 2 Audits, HIPAA Audits, HITRUST Certification, and FedRAMP Assessments, NIST & CMMC, and Penetration Testing.
The most important common criteria tested within the SOC 2 report is the risk assessment. An organization’s risk assessment is the heart and soul of the SOC 2 report. Unfortunately, there are many consequences for lacking well-defined risk assessment and risk management processes: Business/system failure Financial loss Noncompliance with national and foreign laws, regulations, and […]
Having a sound data analytics function within the internal audit department is increasingly critical as the world continues its drive toward digitization. Tools and trends like big data, cloud computing, robotics and automation, machine learning, and artificial intelligence are altering how businesses operate, and internal audits should be no different. The traditional audit approach of […]
Data has become a valuable resource for organizations across the world, and large amounts of data are being collected every day. At the same time, there has been an increase in or emphasis on the laws and regulations aimed at providing safeguards for data collected. A tool that can be used to help manage data […]
The number of cybersecurity incidents continues to rise. This upsurge in frequency and complexity has also resulted in an increase in costs. According to IBM’s 2022 Cost of a Data Breach Report, the average total cost of a data breach is USD $4.35 million, 83% of organizations studied have had more than one data breach, […]
In September 2020, the AICPA issued a new Statement on Standards for Attestation Engagements (SSAE) labeled as SSAE No. 21, Direct Examination Engagements. You might ask, “Why do we care about it now?” We care about it now because it is effective for all practitioners’ reports dated on or after June 15, 2022. A date […]
For many people, the words “internal audit” conjure a sense of fear and anticipation of high cost. Even under the best circumstances, having someone review your activities can be intimidating, but internal audit provides an unbiased, independent review of data and business processes.
This article will outline a high-level overview of the concept of defense in depth, how it was applied to help a client, as well as tie in how the concept relates to the ability to meet SOC 2 requirements. To start, we would like to share a real-life scenario where defense in depth was applied […]
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) 2013 internal control framework includes five COSO components and 17 COSO principles and is part of the common criteria included in a SOC 2 assessment. The five COSO components include the following: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities. For […]
RPA is the automation of digital processes in which a software robot takes over the human actions in any software. The technology simplifies the build, deployment, and management of software robots that emulate human actions interacting with digital systems and software. In this article, we will outline the use of RPA and the impacts on […]
Think of the types of compliance audits or assessments that an organization may have throughout the year – SOC 1, SOC 2, PCI DSS, HIPAA compliance audits, Internal Audits, FedRAMP, and HITRUST assessments just to name a few. The list seems to ever increase as new regulations are added. The origination of an audit could […]
