The AICPA has issued its much awaited standard on cyber security. The new guidance, referred to as the “Cyber SOC,” allows CPA’s to audit a company’s cyber security. In the past, organizations relied on various consultants, internal resources, and sometimes just plan luck, in identifying and mitigating cyber risks. The Cyber SOC fundamentally changes how cyber threats are evaluated and managed. It allows for an independent, objective look at an organizations processes, policies and controls around cyber risks.