Course ID: CRMP

Cybersecurity Risk Management Programs – Examining an Entity’s Compliance with the Latest AICPA Guidance

Cybersecurity risks are among the top of any list of concerns for any entity these days. This course focuses on the latest guidance from the AICPA related to cybersecurity risk management programs. For the reporting entity, an overview of the desired elements of an entity’s program for managing cybersecurity risk will be described. For the public accountant, alternatives for attesting on an entity’s cybersecurity risk management program will be provided.


LEARNING OBJECTIVES
  • Discuss the importance of an effective cybersecurity risk-management program
  • Discuss the AICPA’s Cybersecurity Risk Management Program Framework
  • Explain the link to other internal control objectives
  • Describe how to evaluate the effectiveness of an entity’s cybersecurity risk management program
  • Explain AICPA professional guidance for performing cybersecurity-related attestation engagements
  • Describe how report on the effectiveness of an entity’s cybersecurity risk management program

MAJOR TOPICS
  • Recent cybersecurity threats and the professional standard-setter response
  • Desirable elements for management’s description of an entity’s cybersecurity risk management program
  • Relationship to COSO’s Internal Control – Integrated Framework
  • Control criteria that can be used to evaluate the effectiveness of an entity’s cybersecurity controls
  • Guidance for performing and reporting on cybersecurity risk management program attestation engagements

DESIGNED FOR
Public and industry accountants at all levels interested in remaining current on cybersecurity risk management efforts

FIELD OF STUDY
Accounting

PREREQUISITES
None

COURSE PRODUCER
Business Learning Institute

CPE CREDITS
4.0

LEVEL
Basic

This course is available for your group as:

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