What AICPA SOC for Cybersecurity - Cybersecurity Risk Management Reporting Framework requires
SOC for Cybersecurity is an AICPA reporting framework for an examination of an entity-wide cybersecurity risk management program. Unlike SOC 2, which covers a defined system at a service organization, SOC for Cybersecurity reports on the entity as a whole and is intended for general use by boards, investors, and other stakeholders. It uses description criteria for the cybersecurity risk management program together with the control (trust services) criteria.
Pillar: Cybersecurity · Authority: Association of International Certified Professional Accountants (AICPA & CIMA) · Version: 1.0.0 · Last updated:
Primary source: https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-for-cybersecurity
SHA-256 integrity: c3b628cf0ec0cf9f0b8501c7c78c1a7cf900b427e9d28248e756ff5d17506ca0
Primary Citations — 5 traced to source
- AICPA SOC for Cybersecurity - Reporting on an Entity Cybersecurity Risk Management Program and Controls, https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-for-cybersecurity, 2022
- AICPA Compare SOC for Supply Chain, SOC 2 and SOC for Cybersecurity, https://www.aicpa-cima.com/resources/download/compare-soc-for-supply-chain-soc-2-r-and-soc-for-cybersecurity, 2022
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