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MISP Threat Sharing (MISP), Malware Information Sharing Platform is an open source threat intelligence platform. The project develops utilities and documentation for more effective threat intelligence, by sharing indicators of compromise. [2] There are several organizations who run MISP instances, who are listed on the website. [3]
SOC 2 reports focus on controls addressed by five semi-overlapping categories called Trust Service Criteria which also support the CIA triad of information security: [1] Security - information and systems are protected against unauthorized access and disclosure, and damage to the system that could compromise the availability, confidentiality ...
An academic discipline or field of study is known as a branch of knowledge. It is taught as an accredited part of higher education. A scholar's discipline is commonly defined and recognized by a university faculty. That person will be accredited by learned societies to which they belong along with the academic journals in which they publish ...
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]
Practitioner’s specialist, who "possesses expertise in a field other than accounting or attestation", who assists in gathering evidence. SSAE 18 also identifies other relevant roles not directly engaged in the audit: [18] AICPA, which publishes the audit standards and code of ethics that the responsible or engaged parties are expected to follow;
Superseded by FASB Statement 13, para. 2; 6. Status of Accounting Research Bulletins full-text: Oct. 1965 Amended; Many parts deleted; 7. Accounting for Leases in Financial Statements of Lessors full-text: May 1966 Amended; Parts deleted; Superseded by FASB Statement 13, para. 2; 8. Accounting for the Cost of Pension Plans full-text: Nov. 1966 ...
The International Association for Accounting Education & Research (IAAER) was an observer of the board. An IAAER research program funded by the Association of Chartered Certified Accountants (ACCA) creates research reports that inform the IAESB. [2] The IAESB was subject to the oversight of the Public Interest Oversight Board (PIOB). [3]
Many of the AU sections are being remapped as part of the Clarity Project. [5] In October 2011, SAS 122 was issued which superseded all previous SASes except 51, 59, 65, 87, and 117-20. [6] In the interim period, these new AU sections are referred to as AU-C until 2014. [6] The AICPA provides a list of the AU-C standards. [7]