An Attestation is managements internal assessment and compliance with regulatory compliance certifications. These letters are also known as Compliance Certifications, GRC Agreements and the list goes on.
Typically only the CEO and CFO are required by law to sign an attestation. But more and more corporations are including the CIO in that requirement. Primarily because IT now plays such a critical role in ensuring the corporations data is secured and properly managed to retain reliable accounting systems. Continue reading