tailieunhanh - Guide to Practice Management for Small- and Medium-Sized Practices

ST&E is another technique that can be used in identifying IT system vulnerabilities during the risk assessment process. It includes the development and execution of a test plan (., test script, test procedures, and expected test results). The purpose of system security testing is to test the effectiveness of the security controls of an IT system as they have been applied in an operational environment. The objective is to ensure that the applied controls meet the approved security specification for the software and hardware and implement the organization’s security policy or meet industry standards | Guide to Practice Management for Small- and Medium-Sized Practices Third Edition Small and Medium Practices Committee International Federation of Accountants 529 Fifth Avenue 6th Floor New York NY 10017 USA The Guide to Practice Management for Small- and Medium-Sized Practices was prepared by the Small and Medium Practices Committee of the International Federation of Accountants IFAC . The committee represents the interests of professional accountants operating in small- and medium-sized practices and other professional accountants who provide services to small- and medium-sized entities. This publication may be downloaded free of charge from the Publications Resources section of the IFAC website publications-resources. The approved text is published in the English language. IFAC s mission is to serve the public interest by contributing to the development of high-quality standards and guidance facilitating the adoption and implementation of high-quality standards and guidance contributing to the development of strong professional accountancy organizations and accounting firms and to high-quality practices by professional accountants and promoting the value of professional accountants worldwide and speaking out on public interest issues. The SMP Committee extends its appreciation and thanks to its Practice Management Guide Task Force for assisting the committee in developing this Guide. The Practice Management Guide Task Force consists of committee members Florin Toma Chair Giancarlo Attolini Stuart Black Aboo Abdulwahid Cemal Ibis Uttam Prakash Agarwal Ricardo Rodil and Christina Foo. For further information please email paulthompson@. Copyright December 2012 by the International Federation of Accountants IFAC . All rights reserved. Permission is granted to make copies of this work to provided copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit .