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Cybersecurity Frameworks

Cybersecurity frameworks are structured sets of guidelines and best practices that organizations use to manage and reduce cybersecurity risk.

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Explanation

The NIST Cybersecurity Framework is the most widely referenced, organized around five core functions: Identify, Protect, Detect, Respond, and Recover. Other frameworks include ISO 27001 (information security management systems), CIS Controls (prioritized security actions), and the AICPA cybersecurity risk management reporting framework. CPAs are increasingly involved in cybersecurity through SOC for Cybersecurity examinations, which provide assurance over an entity's cybersecurity risk management program.

Key Points

  • NIST CSF: Identify, Protect, Detect, Respond, Recover
  • ISO 27001 is the international standard for information security management
  • AICPA offers SOC for Cybersecurity examination reporting

Exam Tip

Memorize the five NIST CSF core functions in order — Identify, Protect, Detect, Respond, Recover — and understand what each encompasses.

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