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AICPA Introduces the SOC Report for Cybersecurity
Posted by John Robichaud on Thu, Jun 1, 2017 @ 08:21 AM

As the world, organizations and individuals become increasingly more information technology dependent and inter-connected, with other organizations and individuals, cybersecurity poses one of the largest threats in the current operating environment. Extending beyond the information technology sphere, information security incidents and data breaches are a daily occurrence in the news and can do major damage to operations. The recent WannaCry ransomware incident hit hospitals in Great Britain, telecom providers in Spain and major companies in China, the United States and several other countries. It locked users out of critical systems, grinding business—and in the case of the hospitals, patient care—to a halt.

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Topics: John Robichaud, AICPA, cybersecurity, SOC Reports, SOC

How to Triage a Website Breach and Enhance Your Organization's Cybersecurity Strategy
Posted by John Robichaud on Tue, Sep 29, 2015 @ 01:05 PM

Data breaches affect all organizations, from small not-for-profit organizations to large commercial retailers. Should your organization fall victim to a cyberattack, the results could be devastating. The average cost of a data breach in 2014 was $3.5 million. Furthermore, threats to cybersecurity appear to be increasing both in quantity and in severity. Data breaches doubled from 2012 to 2013, and from 2013 to 2014, the average cost of data breaches went up by more than 15 percent.

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Topics: John Robichaud, cybersecurity, triage a website breach

Does Your Business Need an Annual Audit for ACH Transactions?
Posted by John Robichaud on Wed, Jun 5, 2013 @ 09:32 AM

For several years, banks have been required to meet annual ACH transaction audit requirements. As more businesses have started to use the nation’s ACH network, a common electronic banking service used to transfer funds for collection and payment, the need for greater oversight and regulation has grown. As a result, new rules regarding the roles and responsibilities of what are called “third-party senders” were implemented. Third-party senders are entities that have contracted directly with an Originating Depository Financial Institution (ODFI) or bank for the purpose of releasing ACH entries into the network on behalf of other companies or entities. Under the new rules implemented, third-party senders must also now perform annual ACH audits in order to better protect the banks, related financial institutions, and the ACH network from violations, errors and control shortcomings by third-party senders.

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Topics: John Robichaud, ACH Audits, ACH Transaction Audit

An Early Look at the New COSO Internal Control-Integrated Framework
Posted by John Robichaud on Wed, May 30, 2012 @ 09:11 AM
Authored by: John Robichaud, CPA, CITP, CIA, CISA

COSO is Exploring Updates to an Array of Relevant Topics

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently said it plans to release its updated Internal Control–Integrated Framework (Framework) during the first quarter of 2013. The revised Framework is intended to help organizations improve performance with greater agility, confidence and clarity, and enable organizations to “adapt to increasing complexity and pace of change; to mitigate risks to the achievement of objectives; and to provide reliable information to support sound decision-making”.

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Topics: COSO, internal control, enterprise risk management, John Robichaud, compliance

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