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Technical

Top Cybercrimes White Paper: How CPAs Can Protect Themselves and Their Clients Logo aicpa

  Free |   AICPA |   Dec 2016 |   AICPA.org

This white paper defines cybercrimes, examines the crimes and their effect on data and systems, and explains how CPAs must steward organizations in securing data, keeping information both reliable and available.

Topics covered:
  • IT management & assurance: Technical: Information security & privacy, Foundational
  • Management accounting: Technical: Risk management & internal control: Cybersecurity, Foundational

2 Comments/Reflections

Margaret Ryan

Margaret Ryan Aug 2019

Good article. Clearly explains that cybercrime is becoming more common, damaging & sophisticated. One needs to clearly understand the threats, risks and costs associated with & preventing Cybercrime
Neels Mathew

Neels Mathew Nov 2017

This article discusses different types of cyber crimes that could be committed on corporate entities or on individual finances and the precautionary measures that need to be taken to minimize its impact. At a broader level the article also discusses the role of CPAs in preventing cyber crimes. Although CPAs are not expected to be experts in information technology, a broad understanding of the dynamics of the system and the preventive measures that should be taken would definitely help. An useful article for someone who wants to understand the basics of cyber crime without getting into the details of the operations of cyber crimes.