Guide: Reporting on an Entity's Cybersecurity Risk Management Program and Controls

Index of Pronouncements and Other Technical Guidance

A

Title	Paragraphs
AT-C Section
105, Concepts Common to all Attestation Engagements	1.30, 1.33–.34, 1.37, 1.52–.55, 1.57, 1.59, 2.01, 2.10–.11, 2.20, 2.28, 2.43, 2.66, 2.81, 2.133, 3.02, 3.147
205, Examination Engagements	1.30, 1.52, 2.02, 2.20, 2.39, 2.44, 2.62, 2.64, 2.66, 2.74–.79, 2.87, 2.89–.90, 2.94, 2.99, 2.100, 2.105, 2.109, 2.122, 2.130, 2.134, 2.139, 2.144–.45, 3.01, 3.04, 3.11, 3.19, 3.22–.24, 3.42, 3.44, 3.60, 3.70, 3.100, 3.102, 3.112–.117, 3.119–.120, 3.122, 3.133, 3.136, 3.141–.142, 3.148, 3.151, 4.04, 4.16, 4.21, 4.27–.28, 4.30, 4.43–.44, 4.46, 4.48, 4.50–.51, 4.54, 4.58, 4.60, 4.61–.63
Audit and Accounting Guides (AAG)
Audit Sampling	3.109
Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2®)	1.48

C

Title	Paragraphs
Code of Professional Conduct	1.56, 2.10, 2.46, 2.67, 2.69
ET section 1.200.001, “Independence Rule”	1.56, 2.67
ET section 1.297, “Considering the Subsequent Employment or Association With an Attest Client” subtopic	1.56
Committee of Sponsoring Organizations of the Treadway Commission (COSO)
Internal Control-Integrated Framework	1.22
Standards for Internal Control in the Federal Government (Green Book)	2.49

P

Title	Paragraphs
Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm’s Accounting and Auditing Practice