To be properly classified as an assurance engagement, there must be five elements in place: A three-party relationship Subject matter Suitable criteria Sufficient appropiate evidence An assurance report Further reading The five elements of an assurance engagement

Encryption is the process of scrambling data to make it unreadable to unauthorised individuals in order to protect its confidentiality. Technically, this involves using an algorithm and a cryptographic key to transform the original plaintext (readable data) into ciphertext (unreadable data). Only individuals who possess the corresponding decryption key can reverse this process and restore the data to its original readable form. Further reading The Code Book, by Simon Singh

Further reading Qualys Expands IT Control Posture To ‘De-Risk’ Business - Forbes Related pages Qualys

Further reading What Is ESG Investing? - Investopedia

The European Banking Authority (EBA) is an independent European Union (EU) authority tasked with ensuring effective and consistent prudential regulation and supervision across the European banking sector. Further reading European Banking Authority (eba) Interactive Single Rulebook