ADVOKS GLOBAL · KENYA
Computer Misuse and Cybercrime (The Critical Information Infrastructure and Cybercrime Management) Regulations
48. Audit approach.
Edition: 2024-02-16 · In force
48. Audit approach.
(1)The audit undertaken under these Regulations shall adopt both a compliance and risk-based approach.(2)The compliance based audit approach shall require the auditor to carry out compliance test to ascertain the adequacy and effectiveness of the controls applied in the critical information infrastructure in order to comply with the Act and these Regulations.(3)The risk-based audit approach shall identify the risks and threats that the critical information infrastructure is susceptible to and ascertain if established controls are appropriate to mitigate the identified risks and threats.