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CAQ: Audit’s role in cyber-security exams

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Sep 15, 2016

On September 15, 2016, an article was released by Compliance Week which states that public company auditors are starting to suggest companies voluntarily submit to an independent cyber-security examination separate from the existing financial statement audit.

The Center for Audit Quality says the American Institute of Certified Public Accountants (AICPA) is developing a new process for examining and reporting on a company’s cyber-security risk management. It contemplates an independent cyber-security report being produced by either a company’s current external auditor or another audit firm.

Review the article and the Cybersecurity Resource Center on the AICPA's website.

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