Type II SOC engagements (for both SOC 1 audits and SOC 2 audits) require walkthroughs and testing of the controls in place at the service organization to be able to opine on the suitability of the design and the operating effectiveness of controls during the period under review. Each control objective or criteria has a […]
IT Audit & Compliance Blog
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 reports, SOC 2 reports, HIPAA reports, Royalty audits, HITRUST and FedRAMP assessments.
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.
Benefits and risks of a mobile workforce and strategies to help mitigate associated risks. Shopping for a mobile device management solution for your organization or simply considering bring your own device (BYOD)? Well, we all know the convenience and benefits regarding the use of mobile devices in an organization, some of which include: increased productivity […]
Throughout 2018 and 2019, the OCR has identified the failure to conduct and adequate risk assessment as a key finding in nearly half of their settlements. Making it the largest single source of identified HIPAA violations. Many organizations undergo some level of third party reporting on their compliance with the HIPAA security rule. Generally these […]
We live in a complex world with seemingly continual headlines of breaches, hacks, and other nefarious online activity. Security programs must be robust enough to address the continual threats bombarding organizations today. Security practitioners have a lot on their plate — identification and authentication, access control, encryption of data in transit and at rest, data […]
PCI Compliance deals with the Payment Card Industry (PCI). If your entity is a merchant that is involved in processing payment card transactions, then the standards apply to your entity and your entity should be compliant with the PCI Data Security Standard (DSS) in order to protect cardholder data. While the PCI DSS is not […]
Many users are unsure as to the difference between a SOC 2 (System and Organization Control) report and PCI DSS (Payment Card Industry Data Security Standard) compliance. While the two may have overlapping areas of focus, they are quite different. The main difference between the two is that PCI is specific to businesses that accept […]
Containers and the concept of containerization has been growing rapidly over the past few years, and many organizations are struggling to keep up with the new technology and keeping their systems secure. If you and your organization are considering trying to use or moving to containers, many of your current security processes and procedures will […]
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.
The Public Company Accounting Oversight Board (PCAOB) is a regulatory board reporting to the SEC who oversees the audits of public companies. Congress created the PCAOB in 2002 with the Sarbanes-Oxley Act (SOX) in response to a series of accounting scandals, notably Enron and Worldcom, to tighten controls on the auditing industry.