I do have had to deal with quite a bit of ransomware (the worse being the last few months), but early on I did have clients with servers that were wrecked by it. These are the hardest situations for clinics, as they take everything down and often (at the time) destroyed backups as well making it exceptionally difficult to rehab.
The Change Healthcare cyberattack was next-level, however.
>> You know nothing about the internal controls and risk assessments used. So you assume there is none.
You're nuts. They're all publicly available information.
But I learned about internal control during an extended project of design/development a very large accounting system in the late 70s for a sizable company in Dallas that included a wide range of control issues (cash, parts & WIP Inventories, BOM, A/P, A/R, G/L, collateral controlled warehouses, etc.). It was a great learning experience.
It was a great stroke of luck because when I sat for the CPA exam I didn't have to study Internal Control and after a sky-high test score on the auditing exam, I was allowed to apply that experience to meet my work experience requirements (which otherwise would have been difficult since I wasn't working for an accounting operation).
As it turns out, the same concepts apply in elections. |