Principal Drafter, New York State Society of CPAs, September 2018
We welcome the opportunity to comment on the National Institute of Standards and Technology’s (NIST) Draft NIST Special Publication 800-163 Revision 1 – Vetting the Security of Mobile Applications (the Exposure Draft or ED).
The ED is both timely and appropriate. It includes many features, along with collateral risks, that Certified Public Accountants (CPAs) encounter as the advent and maturity of mobile computing has entered the business world, including in business application, tax matters, accounting and reporting, and attest and assurance. We believe this ED will become a helpful tool for CPAs to conduct their analytical and business-related services, with guidance for risks and a risk management approach that are unique to mobile applications, and is complimentary to existing topical literature of the American Institute of Certified Public Accountants (AICPA).
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