TAILIEUCHUNG - CA/BROWSER FORUM - GUIDELINES FOR THE ISSUANCE AND MANAGEMENT OF EXTENDED VALIDATION CERTIFICATES

Once specific value drivers are defined, your company’s chief audit executive (CAE) should work with senior management and the audit committee to articulate the mission for internal audit. A formal mission statement or charter lays out the function’s goals and provides the basis to evaluate internal audit performance. An effective mission statement delineates the function’s authority and responsibilities and reflects the priorities of senior management and the audit committee. Although they vary in length and specificity, mission statements ought to address the degree to which the internal audit function will allocate resources toward traditional assurance-focused internal control activities vs. consulting activities perceived to add value to lines of business | CERTIFICATION AUTHORITIES -EXTENDED VALIDATION AUDIT CRITERIA Version BASED ON CA BROWSER FORUM GUIDELINES FOR THE ISSUANCE AND MANAGEMENT OF EXTENDED VALIDATION CERTIFICATES Version Copyright 2010 by Canadian Institute of Chartered Accountants. All rights reserved. The Principles and Criteria may be reproduced and distributed provided that reproduced materials are not in any way directly offered for sale or profit and attribution is given. Table of Contents Page Introduction iii Certification Authorities - Extended Validation Audit Criteria 1 Appendix A - CA Browser Forum Guidelines for Extended Valuation Certificates A1 This document has been prepared for the use by those auditors recognized as eligible to perform EV audits by the CA Browser Forum Certification Authorities Browsers and users of Extended Validation Certificates. This document was prepared by the WebTrust Certification Authorities Advisory Group. Members of this Group are Chair Donald E. Sheehy Deloitte Touche LLP Michael Greene Ernst Young LLP Mark Lundin KPMG LLP Jeffrey Ward Stone Carlie Company LLC Staff Contact Bryan Walker Canadian Institute of Chartered Accountants ii Introduction 1. The growth of internet transactions has emphasized the importance of strong authentication of the identity of web sites domain owners and online servers. The Certificate Authorities CA and browser developers have worked together to develop guidelines that create the basis for differentiating certificates which have stronger authentication standards than other certificates. Certificates that have been issued under stronger authentication controls processes and procedures are called Extended Validation Certificates EV Certificates . 2. A working group known as the CA Browser Forum consisting of many of the issuers of digital certificates and browser developers has developed a set of guidelines that set out the expected requirements for issuing EV certificates. The guidelines entitled Guidelines for the .

• Tài chính doanh nghiệp
• communicate and share
• different aspects
• e busines
• development of various
• Product Innovation
• Infrastructure Management
• growth and expansion
• value addition
• business executives