The AICPA is issuing its cybersecurity guide in response to the need for involvement by the audit profession in the progressive evolution of cyber threats. This is seriously affecting the risk assessment process, which has become an even more important part of the audit process (AICPA 2016). This paper addresses the most pressing topics in cybersecurity: the need for new approaches for its assurance. In this paper, we argue that the traditional audit model, developed for the era of brick-and-mortar business, does not properly fit into the development of the smooth aggregation of assurance services that should exist in the arena of progressively automated multiple assurance processes. These processes are an essential part of the future corporate ecosystem. In particular, at least three basic elements of the traditional audit model need to be reconsidered: (1) the point-in-time report, (2) the zero/one nature of an opinion,1 and (3)...
