California ISO Audit Results for 2011 SSAE 16 & Looking Forward for 2012 December 15, 2011
|
|
|
- Laura Chapman
- 5 years ago
- Views:
Transcription
1 California ISO Audit Results for 2011 SSAE 16 & Looking Forward for 2012 December 15, 2011
2 Agenda SSAE 16 Background Results of Audit Scope of Audit Looking Forward Closing Thoughts Slide 1
3 SSAE 16 Background Purpose of Report - To report on the ISO s internal controls relating primarily to its market operations and settlements activities Expected use of report - Assurance to market participants who rely on the ISO s controls related to the ISO s market settlements - The report is required by some market participants and their auditors to comply with Sarbanes-Oxley (404 Attest) Report period - November 1, 2010 October 31, 2011 This is the first report issued by the ISO under the new standard, Statement on Standards for Attestation Engagements No. 16 (SSAE 16) Slide 2
4 SSAE 16 vs. SAS 70 Similarities Differences Scope of controls focused on controls that would be relevant to a market participant s internal control over financial reporting Management of the ISO provided a written assertion on the fair presentation, suitability of design, and operating effectiveness (based on ISO assessment) Description of controls under SAS 70 were the basis for the description under SSAE 16 Opinion changed was modified but generally covered the same scope Restricted use of report (ISO management, market participants, and their auditors) Suitability of design of controls covered the entire period Slide 3
5 Results of Audit opinion and report were issued on December 7, 2011 The opinion is unqualified - Controls were suitably designed - Controls were operating effectively Two exceptions were identified during our testing - Disclosed in the results section of the report - Determined to not impact the achievement of the control objective, and therefore did not impact the opinion Slide 4
6 Scope of Audit Scope is similar to prior year market controls report issued in December 2010 Processes not included in the scope of report - Control room and operational judgments and decisions - Processes after the settlement statement preparation (such as invoicing and market clearing) - Other functions that are transparent to the market Testing of controls - Covers 12 main areas (the 12 control objectives) - Over 60 different control activities tested - Over 1600 transactions/items tested Slide 5
7 Scope of Audit ISO Bid to Bill Functions Conduct CRR Market Collect and Validate Bids DA Market Conduct Markets RT Market Collect Meter Data Post Market Processing Calculate Settlements Perform Invoicing & Cash Clearing Standing Data Maintenance IT Infrastructure Substantially in Scope Out of Scope Slide 6
8 Looking Forward The next audit period has already begun started on November 1, 2011 and ISO staff have begun planning for next year s internal controls audit - Continuous process improvement cycle - Debrief on 2011 and lessons learned for No significant changes in control environment are anticipated Slide 7
9 Closing Thoughts Unqualified opinion is a significant accomplishment for the ISO Demonstrated a high level of ownership for the control environment and ownership of the controls report Benefits of the audit include: - Direct assurance to market participants/ auditors - Internal assurance to ISO management related to market controls - Process improvement feedback from - Governance coverage by ISO Board Questions? Slide 8
10 Thank you All rights reserved. In this document, "" refers to PricewaterhouseCoopers LLP, a Delaware limited liability partnership, which is a member firm of PricewaterhouseCoopers International Limited, each member firm of which is a separate legal entity. This document is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
C22: SAS 70 Practices and Developments Todd Bishop, PricewaterhouseCoopers
C22: SAS 70 Practices and Developments Todd Bishop, PricewaterhouseCoopers SAS No. 70 Practices & Developments Todd Bishop Director, Risk Assurance Services, PricewaterhouseCoopers Agenda SAS 70 Background
Transitioning from SAS 70 to SSAE 16
Industry Webinar Series SAS 70 ENDS EXIT TO SSAE 16 Transitioning from SAS 70 to SSAE 16 How Does This Apply to Your Organization? Cindy Boyle, Partner Rodney Walsh, Director BKD IT Risk Services Agenda
ISACA Cincinnati Chapter March Meeting
ISACA Cincinnati Chapter March Meeting Recent and Proposed Changes to SOC Reports Impacting Service and User Organizations. March 3, 2015 Presenters: Sayontan Basu-Mallick Lori Johnson Agenda SOCR Overview
REPORT OF THE INDEPENDENT ACCOUNTANT
Tel: 314-889-1100 Fax: 314-889-1101 www.bdo.com 101 South Hanley Road, Suite 800 St. Louis, MO 63105 REPORT OF THE INDEPENDENT ACCOUNTANT To the Management of CertiPath, Inc.: We have examined CertiPath,
Understanding and Evaluating Service Organization Controls (SOC) Reports
Understanding and Evaluating Service Organization Controls (SOC) Reports Kevin Sear, CPA, CIA, CISA, CFE, CGMA Agenda 1. Why are SOC reports important? 2. Understanding the new SOC-1, SOC-2, and SOC-3
Service Organization Control (SOC) Reports: What they are and what to do with them MARCH 21, 2017
Service Organization Control (SOC) Reports: What they are and what to do with them MARCH 21, 2017 Presenter Colin Wallace, CPA/CFF, CFE, CIA, CISA Partner Colin has provided management consulting and internal
IAB internet advertising revenue report 2017 first six-months results
www.pwc.com www.iab.net IAB internet advertising revenue report 2017 first six-months results PwC Any trademarks included are trademarks of their respective owners and are not affiliated with, nor endorsed
Independent Accountant s Report
Tel: 314-889-1100 Fax: 314-889-1101 www.bdo.com 101 South Hanley Road, Suite 800 St. Louis, MO 63105 Independent Accountant s Report To the Management of Visa U.S.A. Inc. ( Visa ): We have examined Visa
SAS 70 & SSAE 16: Changes & Impact on Credit Unions. Agenda
SAS 70 & SSAE 16: Changes & Impact on Credit Unions John Mason CISM, CISA, CGEIT, CFE SingerLewak LLP October 19, 2010 Agenda Statement on Auditing Standards (SAS) 70 background Background & purpose Types
Studio Guggino and Newtonpartner S.r.l. a team of professionals at the service of your Company
Studio Guggino and Newtonpartner S.r.l. a team of professionals at the service of your Company To get where the others fail, we have to achieve even higher goals www.sas70.it MISSION Our Mission consists
CSF to Support SOC 2 Repor(ng
CSF to Support SOC 2 Repor(ng Ken Vander Wal, CPA, CISA, HCISPP Chief Compliance Officer, HITRUST * ken.vanderwal@hitrustalliance.net Agenda Introduction to SOC Reporting SOC 2 and HITRUST CSF AICPA and
Making trust evident Reporting on controls at Service Organizations
www.pwc.com Making trust evident Reporting on controls at Service Organizations 1 Does this picture look familiar to you? User Entity A User Entity B User Entity C Introduction and background Many entities
Retirement of SAS 70 and a new generation of Service Organization Control (SOC) Reports
new generation of Service Organization Control (SOC) Reports Presented by: Nina Currigan, KPMG Advisory Manager Karen Krebsbach, Ernst & Young Advisory Manager With you today Nina Currigan Advisory Manager
SOC Updates: Understanding SOC for Cybersecurity and SSAE 18. May 23, 2017
SOC Updates: Understanding SOC for Cybersecurity and SSAE 18 May 23, 2017 Baker Tilly refers to Baker Tilly Virchow Krause, LLP, an independently owned and managed member of Baker Tilly International.
Auditing and assurance
Auditing and assurance Higher School of Economics, ICEF Lecturer: Anna Pirozhkova Seminars: Tatiana Shurchkova Contacts +7 (916) 468 33 99 (Anna), ann.pirozhkova@gmail.com Target audience 4th Year students.
SAS 70 SOC 1 SOC 2 SOC 3. Type 1 Type 2
SAAABA Changes in Reports on Service Organization Controls April 18, 2012 Changes in Reports on Service Organization Controls (formerly SAS 70) April 18, 2012 Duane M. Reyhl, CPA Andrews Hooper Pavlik
Exploring Emerging Cyber Attest Requirements
Exploring Emerging Cyber Attest Requirements With a focus on SOC for Cybersecurity ( Cyber Attest ) Introductions and Overview Audrey Katcher Partner, RubinBrown LLP AICPA volunteer: AICPA SOC2 Guide Working
Evaluating Cybersecurity Coverage A Maturity Model. Presented to: ISACA Charlotte Chapter Vision for IT Audit 2020 Symposium
Discussion on: Evaluating Cybersecurity Coverage A Maturity Model Presented to: ISACA Charlotte Chapter Vision for IT Audit 2020 Symposium By: Eric C. Lovell PricewaterhouseCoopers LLP ( PwC ) March 24,
ISACA Survey Results. 27 April Ms. Nancy M. Morris, Secretary Securities and Exchange Commission 100 F Street NE Washington, DC
3701 Algonquin Road, Suite 1010 Telephone: 847.253.1545 Rolling Meadows, Illinois 60008, USA Facsimile: 847.253.1443 Web Sites: www.isaca.org and www.itgi.org 27 April 2006 Ms. Nancy M. Morris, Secretary
SAS70 Type II Reports Use and Interpretation for SOX
SAS70 Type II Reports Use and Interpretation for SOX November 19, 2007 Presented by: Erin Erickson, Senior Manager Enterprise Governance and Brenda Karl, Director Technology Risk Management Agenda Background
SERVICE ORGANIZATION CONTROL (SOC) REPORTS: WHAT ARE THEY?
WHITE PAPER SERVICE ORGANIZATION CONTROL (SOC) REPORTS: WHAT ARE THEY? JEFF COOK DIRECTOR CPA, CITP, CIPT, CISA North America Europe 877.224.8077 info@coalfire.com coalfire.com TABLE OF CONTENTS Summary...
Weighing in on the Benefits of a SAS 70 Audit for Third Party Administrators
Weighing in on the Benefits of a SAS 70 Audit for Third Party Administrators With increasing oversight and growing demands for industry regulations, third party assurance has never been under a keener
SOC Reporting / SSAE 18 Update July, 2017
SOC Reporting / SSAE 18 Update July, 2017 Agenda SOC Refresher Overview of SSAE 18 Changes to SOC 1 Changes to SOC 2 Quiz / Questions Various Types of SOC Reports SOC for Service Organizations (http://www.aicpa.org/soc4so)
WHICH SOC REPORT IS RIGHT FOR YOUR CLIENT?
CPAs & ADVISORS STRATEGIC ALLIANCE WEBINAR SERIES WHICH SOC REPORT IS RIGHT FOR YOUR CLIENT? June 20, 2017 Cindy Boyle TO RECEIVE CPE CREDIT Participate in entire webinar Answer polls when they are provided
Period from October 1, 2013 to September 30, 2014
Assurance Report on Controls Placed in Operation and Tests of Operating Effectiveness ISAE 3402 Type 2 Period from October 1, 2013 to September 30, 2014 Frankfurt/Main Table of Contents SECTION I Independent
SAS 70 Audit Concepts. and Benefits JAYACHANDRAN.B,CISA,CISM. August 2010
JAYACHANDRAN.B,CISA,CISM jb@esecurityaudit.com August 2010 SAS 70 Audit Concepts and Benefits Agenda Compliance requirements Overview Business Environment IT Governance and Compliance Management Vendor
A SERVICE ORGANIZATION S GUIDE SOC 1, 2, & 3 REPORTS
A SERVICE ORGANIZATION S GUIDE SOC 1, 2, & 3 REPORTS Introduction If you re a growing service organization, whether a technology provider, financial services corporation, healthcare company, or professional
Adopting SSAE 18 for SOC 1 reports
Adopting SSAE 18 for SOC 1 reports Overview Since its adoption in 2011, service auditor reports issued in accordance with SSAE 16 have become increasingly common in the marketplace. In April 2016, the
The Texas A&M University System. Internal Audit Department. Fiscal Year 2014 Audit Plan
Introduction The purpose of the Audit Plan is to outline audits and other activities the System Internal Audit Department will conduct during fiscal year 2014. The plan is developed to satisfy responsibilities
Testers vs Writers: Pen tests Quality in Assurance Projects. 10 November Defcamp7
Testers vs Writers: Pen tests Quality in Assurance Projects 10 November 2016 @ Defcamp7 Contents INTRODUCTION CONTEXT WHAT ABOUT AUDITING STANDARDS WHAT ABOUT INDEPENDENCE PEN TEST BETWEEN REGULATORY AND
SOC for cybersecurity
April 2018 SOC for cybersecurity a backgrounder Acknowledgments Special thanks to Francette Bueno, Senior Manager, Advisory Services, Ernst & Young LLP and Chris K. Halterman, Executive Director, Advisory
( ' ' (6-6 (6/%& A ' (6 -& (6 - & & (& %& (6-6 (6 $&&&
#$#% &' & ( ' ' @& (6/%& A ' (6 -& (6 - & & (& %& " ) >? + &'0&8' (6 $&&&! = ( ' ' & '& &5 % & &67( 5 / 8(0 2 -& 9% + ::;'( 0 (..0 )*'+++, -./&, /. */ / 0' & /' 1. 2-&3& ' 4 Crowe Horwath New Zealand Audit
Ethics and Professional Conduct for Colorado CPAs CR&R. Course #4000N Exam Packet
Ethics and Professional Conduct for Colorado CPAs CR&R Course #4000N Exam Packet ETHICS AND PROFESSIONAL CONDUCT FOR COLORADO CPAS CR&R (COURSE #4000N) COURSE DESCRIPTION This course is designed to meet
CRIMINAL NETWORK INTRUSION AND DATA THEFT: Today s Security Landscape and What to Do If You ve Been Compromised
CRIMINAL NETWORK INTRUSION AND DATA THEFT: Today s Security Landscape and What to Do If You ve Been Compromised TUESDAY, MAY 24, 2011 Alston & Bird LLP PricewaterhouseCoopers Silverpop www.pwc.com Data
SSAE 18 & new SOC approach to compliance. Moderator Name: Patricio Garcia Managing Partner ControlCase Attestation Services
SSAE 18 & new SOC approach to compliance Moderator Name: Patricio Garcia Managing Partner ControlCase Attestation Services Agenda 1. SSAE 18 overview 2. SOC 2 + 3. 2017 Trust Services Criteria SSAE 18
Within our recommendations for editorial changes, additions are noted in bold underline and deletions in strike-through.
1633 Broadway New York, NY 10019-6754 Mr. Jim Sylph Executive Director, Professional Standards International Federation of Accountants 545 Fifth Avenue, 14th Floor New York, NY 10017 Dear Mr. Sylph: We
ISO 27001:2013 certification
www.pwc.ch/cybersecurity ISO 27001:2013 certification Building confidence in your digital future Our approach to certification PwC offers a four-phase approach to help with your ISO 27001 project, using
Auditing IT General Controls
Auditing IT General Controls Amanthi Pendegraft and Nadine Yassine September 27, 2017 Agenda Introduction and Objectives IT Audit Fundamentals IT General Controls Overview Access to Programs and Data Program
Presenter: Ian Musweu FCCA, FZICA, CRA. Head of Risk and Assurance Professional Insurance
Presenter: Ian Musweu FCCA, FZICA, CRA Head of Risk and Assurance Professional Insurance Contents: Introduction; Overview of the two major frameworks Frameworks side by side Similarities and differences
A (soj SAS 70 revised. ISAE 3402 will focus on financial reporting control procedures. Compact_ IT Advisory 41. Introduction
Compact_ IT Advisory 41 SAS 70 revised ISAE 3402 will focus on financial reporting control procedures Jaap van Beek and Marco Francken J.J. van Beek is a partner at KPMG IT Advisory. He has over twenty-years
International Auditing and Assurance Standards Board (IAASB) International Federation of Accountants 545 Fifth Avenue, 14 th Floor New York, NY 10017
3701 Algonquin Road, Suite 1010 Telephone: 847.253.1545 Rolling Meadows, Illinois 60008, USA Facsimile: 847.253.1443 Web Sites: www.isaca.org and www.itgi.org 25 April 2008 International Auditing and Assurance
Error! No text of specified style in document.
Error! No text of specified style in document. Error! Use the Home tab to apply Section title to the text that you want to appear here. CFD Independent Auditor Report on CFD Allocation Round 2 4 September
Enterprise resilience and the role of Standards
www.pwc.co.uk Enterprise resilience and the role of Standards Why do we have Standards? Globalisation Consistency Quality Supply chain and outsourcing Marketing value Slide 2 Stakeholder value Ultimately,
WECC Internal Controls Evaluation Process WECC Compliance Oversight Effective date: October 15, 2017
WECC Internal Controls Evaluation Process WECC Compliance Oversight Effective date: October 15, 2017 155 North 400 West, Suite 200 Salt Lake City, Utah 84103-1114 WECC Internal Controls Evaluation Process
IT Attestation in the Cloud Era
IT Attestation in the Cloud Era The need for increased assurance over outsourced operations/ controls April 2013 Symeon Kalamatianos M.Sc., CISA, CISM Senior Manager, IT Risk Consulting Contents Introduction
SOC 3 for Security and Availability
SOC 3 for Security and Availability Independent Practioner s Trust Services Report For the Period October 1, 2015 through September 30, 2016 Independent SOC 3 Report for the Security and Availability Trust
Exam Questions IIA-CGAP
Exam Questions IIA-CGAP Certified Government Auditing Professional https://www.2passeasy.com/dumps/iia-cgap/ 1. Help define the role and responsibilities of auditors to internal and external entities.
PCI DATA SECURITY STANDARDS VERSION 3.2. What's Next?
PCI DATA SECURITY STANDARDS VERSION 3.2 What's Next? Presenters Alan Gutierrez Arana Director National PCI Leader RSM US LLP Gus Orologas, QSA Manager RSM US LLP Travis Wendling, QSA Supervisor RSM US
CASA External Peer Review Program Guidelines. Table of Contents
CASA External Peer Review Program Guidelines Table of Contents Introduction... I-1 Eligibility/Point System... I-1 How to Request a Peer Review... I-1 Peer Reviewer Qualifications... I-2 CASA Peer Review
The HIPAA Security & Privacy Rule How Municipalities Can Prepare for Compliance
The HIPAA Security & Privacy Rule How Municipalities Can Prepare for Compliance Russell L. Jones Partner Health Sciences Sector Deloitte & Touche LLP Security & Privacy IMLA 2013 Annual Conference San
Evaluating SOC Reports and NEW Reporting Requirements
Evaluating SOC Reports and NEW Reporting Requirements ISACA Kris Lonborg, EY Partner Maria Avedissian, EY Senior Manager September 12, 2013 Agenda Evaluating SOC reports Recent changes made to the SOC1
Mastering SOC-1 Attestation Reports Under SSAE 16: Auditing Service Organizations Controls in the Cloud
FOR LIVE POGRAM ONLY Mastering SOC-1 Attestation Reports Under SSAE 16: Auditing Service Organizations Controls in the Cloud TUESDAY, AUGUST 9, 2016, 1:00-2:50 pm Eastern IMPORTANT INFORMATION FOR THE
THE INTERNATIONAL INSTITUTE OF CERTIFIED FORENSIC ACCOUNTANTS, INC. USA. CERTIFIED IN FRAUD & FORENSIC ACCOUNTING (Cr.
THE INTERNATIONAL INSTITUTE OF CERTIFIED FORENSIC ACCOUNTANTS, INC. USA CERTIFIED IN FRAUD & FORENSIC ACCOUNTING (Cr.FFa) BROCHURE Contents INTRODUCTION... 3 THE IICFA... 4 Basic Entry qualifications...
Audit Considerations Relating to an Entity Using a Service Organization
An Entity Using a Service Organization 355 AU-C Section 402 Audit Considerations Relating to an Entity Using a Service Organization Source: SAS No. 122; SAS No. 128; SAS No. 130. Effective for audits of
IIA EXAM - IIA-CGAP. Certified Government Auditing Professional. Buy Full Product.
IIA EXAM - IIA-CGAP Certified Government Auditing Professional Buy Full Product http://www.examskey.com/iia-cgap.html Examskey IIA IIA-CGAP exam demo product is here for you to test the quality of the
Independent Assurance Statement
Independent Assurance Statement Scope and Objectives DNV GL Business Assurance USA, Inc. (DNV GL) was commissioned by Lockheed Martin Corporation (Lockheed Martin) to conduct independent assurance of its
THE CARTER CENTER, INC. Supporting Psychosocial Health and Resilience in Liberia Project from the International Development Association (World Bank)
Supporting Psychosocial Health and Resilience in Liberia Project Statements of Revenue and Expenses Years Ended June 30, 2017 and 2016 (With Independent Auditors Report Thereon) KPMG LLP Suite 2000 303
Accountancy (ACCTCY) Accountancy (ACCTCY) 1
Accountancy (ACCTCY) 1 Accountancy (ACCTCY) ACCTCY 2010: Introduction to Accounting Introduction to accounting for non-business majors. Emphasis on introducing students to business operations, as well
The SOC 2 Compliance Handbook:
The SOC 2 Compliance Handbook: Your guide to SOC 2 Audit Success The SOC 2 Compliance Handbook Page 2 Table of Contents Abstract 3 Why am I being asked about SOC Compliance? 4 What s the difference between
ADVANCED AUDIT AND ASSURANCE
ADVANCED AUDIT AND ASSURANCE CPA PROGRAM SUBJECT OUTLINE The Advanced Audit and Assurance subject provides a body of knowledge for you to understand the nature and diversity of audit and assurance engagements.
INTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS CONTENTS
INTERNATIONAL STANDARD ON AUDITING 505 EXTERNAL CONFIRMATIONS (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of
IT Audit Auditing IT General Controls
IT Audit Auditing IT General Controls Agenda Introduction IT Audit IT General Controls Overview Access to Programs and Data Program Change & Development Computer Operations Lessons Learned from Regulatory
A sharper focus on internal controls
A sharper focus on internal controls A benchmark study of technology companies kpmg.com Contents 1 Introduction 4 Detailed findings 20 Controls by business processes 30 Respondent demographics 33 About
GDPR: A QUICK OVERVIEW
GDPR: A QUICK OVERVIEW 2018 Get ready now. 29 June 2017 Presenters Charles Barley Director, Risk Advisory Services Charles Barley, Jr. is responsible for the delivery of governance, risk and compliance
METERING SERVICE PROVIDER REGISTRATION PROCEDURE (PART1)
METERING SERVICE PROVIDER REGISTRATION PROCEDURE (PART1) PREPARED BY: Metering & Settlements DOCUMENT NO: MT_MP820 VERSION NO: v008 PREPARED FOR: National Electricity Market EFFECTIVE DATE: 28 February
Lahore University of Management Sciences. ACCT 250 Auditing Spring Semester 2018
Lahore University of Management Sciences ACCT 250 Auditing Spring Semester 2018 Instructor Syed Zain ul Abideen / Waqar Ali Room No. SDSB room no. 442, 422 Office Hours TBA Email syed.zain@lums.edu.pk;
Credit Union Service Organization Compliance
Credit Union Service Organization Compliance How do SOC reporting and PCI requirements affect your overall compliance strategy? May 15 2012 Your Speakers Dennis Lavin Credit Union Assurance Partner Moderator
SOC Lessons Learned and Reporting Changes
SOC Lessons Learned and Reporting Changes Dec. 16, 2014 Your Presenters Today Arshad Ahmed, CISA, CISSP, CPA Leader of SOC and Technology Risk Services for Crowe Rod Smith, CISA, CPA Thought Leader for
TRAINING SEMINAR COURSE OUTLINE October
TRAINING SEMINAR COURSE OUTLINE October 10-12 2016 FACILITATOR S BIOGRAPHY SHAWNA M FLANDERS CRISC, CISM, CISA, CSSGB, SSBB Shawna is the Founder and CEO of Business Technology Guidance Associates, LLC.,
The Texas A&M University System Internal Audit Department MONTHLY AUDIT REPORT
The Texas A&M University System Internal Audit Department MONTHLY AUDIT REPORT December 19, 2016 The Texas A&M University System Internal Audit Department December 2016 TABLE OF CONTENTS Texas A&M Transportation
Figure 1: Summary Status of Actions Recommended in June 2016 Committee Report. Status of Actions Recommended # of Actions Recommended
Chapter 3 Section 3.05 Metrolinx Regional Transportation Planning Standing Committee on Public Accounts Follow-Up on Section 4.08, 2014 Annual Report In November 2015, the Standing Committee on Public
Demonstrating data privacy for GDPR and beyond
Demonstrating data privacy for GDPR and beyond EY data privacy assurance services Introduction The General Data Protection Regulation (GDPR) is ushering in a new era of data privacy in Europe. Organizations
Table of Contents. Preface xvii PART ONE: FOUNDATIONS OF MODERN INTERNAL AUDITING
Table of Contents Preface xvii PART ONE: FOUNDATIONS OF MODERN INTERNAL AUDITING Chapter 1: Significance of Internal Auditing in Enterprises Today: An Update 3 1.1 Internal Auditing History and Background
SSC Transformation Initiative Fairness Monitoring Services
SSC Email Transformation Initiative Fairness Monitoring Services Fairness Monitoring Final Report Date of Submission: 14 June, 2013 Submitted To: Director General Operational Integrity Sector Departmental
COUNTY AUDIT HILLSBOROUGH COUNTY, FLORIDA CONSULTANT COMPETITIVE NEGOTIATION ACT (CCNA) PROCUREMENT PROCESS AUDIT REPORT # 251
, FLORIDA REPORT # 251 NOVEMBER 21, 2013 TABLE OF CONTENTS EXECUTIVE SUMMARY Background Information 1 Objective 1 Scope 1 Overall Evaluation 2 Opinion 2 Audited By 2 AUDIT COMMENTS Control Activities
NE HIMSS Vendor Risk. October 9, 2015 MEMBER OF PKF NORTH AMERICA, AN ASSOCIATION OF LEGALLY INDEPENDENT FIRMS
NE HIMSS Vendor Risk October 9, 2015 MEMBER OF PKF NORTH AMERICA, AN ASSOCIATION OF LEGALLY INDEPENDENT FIRMS 2014 Wolf & Company, P.C. Does Vendor Management Feel Like This? 2 Vendor Risk Management Lifecycle
PwC Medical Technology Innovation Scorecard. Update June 2010
PwC Medical Innovation Scorecard Update June 2010 Innovation scorecard goal Slide 2 Innovation scorecard timeline of events Spring 2009 Innovation Scorecard announced in Rome Spring 2009 Fall / Winter
Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance
Hong Kong Institute of Certified Public Accountants Practising Certificate ("PC") Business Assurance Examinable Auditing Standards December 2017 Session and June 2018 session This document contains the
Auditors Oversight Bodies and Auditing and Accounting Standards Setters in Japan. May 2005 Financial Services Agency, Japan
Auditors Oversight Bodies and Auditing and Accounting Standards Setters in Japan May 2005 INDEX I. Auditors Oversight Bodies in Japan 3 II. Auditing Standards Setters in Japan 10 III. Accounting Standards
International Standard on Auditing (UK) 505
Standard Audit and Assurance Financial Reporting Council July 2017 International Standard on Auditing (UK) 505 External Confi rmations The FRC s mission is to promote transparency and integrity in business.
Minimum Requirements For The Operation of Management System Certification Bodies
ETHIOPIAN NATIONAL ACCREDITATION OFFICE Minimum Requirements For The Operation of Management System Certification Bodies April 2011 Page 1 of 11 No. Content Page 1. Introduction 2 2. Scope 2 3. Definitions
Does a SAS 70 Audit Leave you at Risk of a Security Exposure or Failure to Comply with FISMA?
Does a SAS 70 Audit Leave you at Risk of a Security Exposure or Failure to Comply with FISMA? A brief overview of security requirements for Federal government agencies applicable to contracted IT services,
Achieving third-party reporting proficiency with SOC 2+
Achieving third-party reporting proficiency with SOC 2+ Achieving third-party reporting proficiency with SOC 2+ Today s organizations do business within a broad ecosystem. Customers, partners, agents,
Cyber Risk and Networked Medical Devices
Cyber Risk and Networked Medical Devices Hot Topics Deloitte & Touche LLP February 2016 Copyright Scottsdale Institute 2016. All Rights Reserved. No part of this document may be reproduced or shared with
Position Description IT Auditor
Position Title IT Auditor Position Number Portfolio Performance and IT Audit Location Victoria Supervisor s Title IT Audit Director Travel Required Yes FOR OAG HR USE ONLY: Approved Classification or Leadership
To the management of Entrust Datacard Limited (formerly known as Entrust Limited, hereinafter Entrust ) and Trend Micro, Inc.
Audit Tax Advisory Grant Thornton LLP 2001 Market Street, Suite 700 Philadelphia, PA 19103-7080 T 215.561.4200 F 215.561.1066 www.grantthornton.com Report of Independent Practitioner To the management
SOC Reports The 2017 Update: What s new, What s not, and What you should be doing with the SOC Reports you receive! Presented by Jeff Pershing
SOC Reports The 2017 Update What s new, What s not, and What you should be doing with the SOC Reports you receive! presented to Northeast Ohio ISACA Thursday, April 20, 2017 Jeff Pershing, CISA, CISM,
WEB ANALYTICS. An Overview
WEB ANALYTICS An Overview What We ll Cover Introduction Metrics Standard Reports Tracking Codes Real life Use Cases 3 Why Use Analytics? To optimize the site To optimize marketing To increase conversions
Standing Together for Financial Industry Resilience Quantum Dawn 3 After-Action Report. November 19, 2015
Standing Together for Financial Industry Resilience Quantum Dawn 3 After-Action Report November 19, 2015 Table of contents Background Exercise objectives Quantum Dawn 3 (QD3) cyberattack scenario QD3 results
DESCRIPTION OF AUDITING STANDARDS
June 7, 2017 DESCRIPTION OF AUDITING STANDARDS ISAE 3402 (FORMER SAS 70) AUDITING STANDARD Customers require that the service organizations demonstrate they have the adequate internal control system to
Headline Verdana Bold
Headline Verdana Bold Federal Banking Agencies Issue Proposal on Cyber Risk Management Standards Standards would require largest institutions to enhance operational resilience October 2016 Executive summary
Key Customer Issues to Consider Before Entering into a Cloud Services Arrangement
Key Customer Issues to Consider Before Entering into a Cloud Services Arrangement Law Seminars International December 9, 2014 Peter J. Kinsella 303/291-2328 The information provided in this presentation
RSB Standard for participating operators
Type of document: RSB International Standard Status: Approved for certification Date: 1 March 2011 Version 2.0 RSB Standard for participating operators RSB reference code: RSB-STD-30-001 Published by the
HIPAA Privacy, Security and Breach Notification
HIPAA Privacy, Security and Breach Notification HCCA East Central Regional Annual Conference October 2013 Disclaimer The information contained in this document is provided by KPMG LLP for general guidance
PREPARING FOR SOC CHANGES. AN ARMANINO WHITE PAPER By Liam Collins, Partner-In-Charge, SOC Audit Practice
PREPARING FOR SOC CHANGES AN ARMANINO WHITE PAPER By Liam Collins, Partner-In-Charge, SOC Audit Practice On May 1, 2017, SSAE 18 went into effect and superseded SSAE 16. The following information is here
Physical Security Reliability Standard Implementation
Physical Security Reliability Standard Implementation Attachment 4b Action Information Background On March 7, 2014, the Commission issued an order directing NERC to submit for approval, within 90 days,
LIST OF SUBSTANTIVE CHANGES AND ADDITIONS. PPC's Guide to Audits of Local Governments. Thirty first Edition (February 2016)
Route To: Partners Managers Staff File LIST OF SUBSTANTIVE CHANGES AND ADDITIONS PPC's Guide to Audits of Local Governments Thirty first Edition (February 2016) Highlights of This Edition The following
EXHIBIT A: PROJECT SCOPE AND SCHEDULE The Project consists of the activities and delivery dates identified in this Exhibit A, implemented in accordance with the Agreement. The Parties have included a schedule
Independent Accountant s Report
KPMG LLP Mission Towers I Suite 100 3975 Freedom Circle Drive Santa Clara, CA 95054 To the Management of Starfield Technologies, LLC: Independent Accountant s Report We have examined Starfield Technologies,