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CPA’s are responsible for understanding (1) the presence of fraudulent activity, (2) that financial reports are complete and accurate, and (3) applying the going concern principle to a business. Appropriate cybersecurity controls, processes and oversight directly impact these three areas.
With an increasing volume of system hacks (e.g. Target, Experian, Sony, and most recently the US Government), it is no longer “if” you’re going to get hacked, it is “When.” If organizations do not have appropriate cybersecurity controls in place to protect against an attack, then a malicious hack can put them out of business. An organization’s cybersecurity posture should be a factor in evaluating the Principle of Going Concern.
This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Designed for: Anyone who wants to understand how to prevent cybersecurity fraud, maintain data integrity of financial reports, and ensure data is protected and secure.
Instructor: Petrina Youhan, CPA, CISSP/Dr. Kenneth W. Cooper, DCS, CISSP
Developer: DataPoint Solutions Consulting, LLC
CPE Credits: 2
Area of Study: Specialized Knowledge
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