Accounting, Auditing, and Accountability by Wentz Wu, ISSAP, ISSEP, ISSMP CISSP, CCSP, CSSLP, CGRC, SSCP, CC, CISM, CISA, CRISC, CGEIT, PMP, ACP, PBA, RMP, CEH, ECSA (2024)

Accounting, Auditing, and Accountability by Wentz Wu, ISSAP, ISSEP, ISSMP CISSP, CCSP, CSSLP, CGRC, SSCP, CC, CISM, CISA, CRISC, CGEIT, PMP, ACP, PBA, RMP, CEH, ECSA (1)

The diagram and the following concepts are addressed in the official study guide, (ISC)2 CISSP Certified Information Systems Security Professional Official Study Guide:

  • Auditing: recording a log of the events and activities related to the system and subjects.
  • Accounting (aka accountability): reviewing log files to check for compliance and violations in order to hold subjects accountable for their actions.

But I don’t agree with it, I would address Accounting, Auditing, and Accountabilityas follows:

Accountability can be concluded through auditing, an independent and systematic security assessment. Accounting is the process of writing logs of the activities of subjects and objects. An audit trail is a collection of logs to conclude accountability. Log review is one of the most common security assessment techniques used in an information systems audit.

In summary,

  • Accountability is concluded by auditing.
  • Auditing is an independent and systematic security assessment; log review is one of the most common security assessment techniques.
  • Accounting produces logs as audit trails to support auditing.
  • Logs reflect the activities of the authenticated subject.

Your feedback and comment are always welcome!

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Accounting, Auditing, and Accountability by Wentz Wu, ISSAP, ISSEP, ISSMP CISSP, CCSP, CSSLP, CGRC, SSCP, CC, CISM, CISA, CRISC, CGEIT, PMP, ACP, PBA, RMP, CEH, ECSA (2024)
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