5.31
Legal, Statutory, Regulatory and Contractual Requirements
Identify, document, and update legal, statutory, regulatory, and contractual requirements relevant to information security and the organization’s compliance approach.
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6.2.3.1 (b) The organization using cloud applications and/or outsourcing IT services shall:
a. Require that all their cloud service providers share an AICPA SSAE 18 or equivalent report that states that they achieved Trust Service Principles compliance or provide a documented business case as
why they chose not to;
NOTE: The organization determines equivalence to AICPA SSAE 18.
b. Evaluate their risk tolerance level with the legal jurisdictions where their outsourced providers store or use their sensitive information;
c. Ensure that their IT infrastructure and users communicate securely with all cloud services and applications; and
d. Ensure that administrative accounts for cloud services use multi-factor authentication and differ from internal administrator accounts.4.4.3.3 Cyber security risks accepted by the organization shall be documented and authorized by a senior official of the organization.
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