The International Organization for Standardization (ISO) is an independent, non-governmental organization made up of members from the national standards bodies of over 160 countries that set international standards related to products and services.
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 Audits, SOC 2 Audits, HIPAA Audits, HITRUST Certification, and FedRAMP Assessments, NIST & CMMC, and Penetration Testing.
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, […]
Understanding an Audit Letter of Representation (LOR)
This article addresses the what, when, why, and who’s related to letters of representation for audits, specifically SOC audits. What is a Letter of Representation? A letter of representation (a.k.a., representation letter, rep. letter, LOR) in audit services is a form letter from the American Institute of Certified Public Accountants typically prepared by the external […]
What is Cryptojacking and How to Protect Yourself
In the cyber-security industry, the only constant, it seems, is change. The threat landscape is always shifting as cyber criminals seek new ways to exploit individuals, corporations, and nations themselves. One significant shift in the threat landscape is with cryptojacking. While the impact to individuals and organizations is not maleficent like ransomware or theft or […]
SOC 2 Security Trust Services Criteria
The Trust Services Criteria (TSC) were developed by the AICPA Assurance Services Executive Committee (ASEC). The available TSCs for a SOC 2 audit include: Security (also known as common criteria). This is the only required TSC and is included to demonstrate that systems at a service organization are protected against unauthorized access and other risks […]
GDPR Compliance Checklist: Key Tasks for Organizations to Complete
Have you been receiving a number of privacy policy updates in your email from services you use? Did you wonder why all of a sudden you were getting these all at the same time? Well, it is all because of the General Data Protection Regulation (GDPR). On May 25th, the GDPR train arrived at the […]
Confidentiality Trust Services Criteria in a SOC 2
The available Trust Services Criteria (TSC) as defined by the American Institute of Certified Public Accountants (AICPA) that are options to be included in a SOC 2 audit are the following: Security (also known as common criteria). Information and systems are protected against unauthorized access, unauthorized disclosure of information, and damage to systems that could […]
A Summarized Guide to HIPAA Compliance Audits
If you hold protected health information for your clients, either in electronic (ePHI) or hard copy form (PHI), you must comply with the Health Insurance Portability and Accountability Act (HIPAA). In some cases, a client may have asked that you sign a business associate agreement or BAA. When signing a BAA, you commit to follow […]
Availability Trust Services Criteria in a SOC 2 Audit
The available Trust Services Criteria (TSC) as defined by the American Institute of Certified Public Accountants (AICPA) that can be included in a SOC 2 audit are the following: Security. Information and systems are protected against unauthorized access, unauthorized disclosure of information, and damage to systems that could compromise the availability, integrity, confidentiality, and privacy […]
Complementary User Entity Controls, Considerations, & SOC Reports
The concept of user control considerations within SOC reports has been around since SOC reports were referred to as SAS 70s, although the AICPA’s term used to describe user control considerations has changed over time. These controls are now known as complementary user entity controls (CUEC). You may also hear these controls referred to as […]