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.

What is an integrated audit?

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.

What is the PCAOB?

What is the PCAOB? Auditing Standards & Inspection Reports

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.

2019 HIPAA Security Breaches

2019 HIPAA Wall of Shame: Recent Security Breaches & Examples for Companies to Learn From

If you’re already following HIPAA compliance-related news, you’re probably already familiar with the “Wall of Shame.” If you’re just getting started, read on. The HIPAA Breach Notification Rule requires Covered Entities and Business Associates to report breaches of protected health information (PHI) to the U. S. Department of Health and Human Services (HHS).

SOC 2 privacy audit

The SOC 2 Privacy Audit

The trust services criteria applicable to a SOC 2 privacy audit covering the privacy criteria applies only to personal information such as health records, payment card information, or other personally identifiable information (PII). This is different than for the confidentiality criteria which applies to various types of sensitive information such as customer lists, product specifications, […]