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Keywords: assurance services
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Journal Articles
Current Issues in Auditing 1–7.
Published: 04 February 2025
...Rebecca R. Perols SUMMARY Regulators, investors, and boards of directors are increasingly demanding information about companies’ cybersecurity risk management. Consequently, companies are increasingly requesting voluntary third-party cybersecurity assurance services. In response to this demand...
Journal Articles
Current Issues in Auditing 1–6.
Published: 07 December 2024
...Rebecca R. Perols; Uday S. Murthy SUMMARY As cybersecurity risk and disclosure requirements increase, companies are looking to audit practitioners to provide System and Organization Controls (SOC) for Cybersecurity assurance services. Companies can choose to use the same firm as their financial...