What Does Attestation of findings Mean?
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Quick Definition
Attestation of findings means that an expert has officially checked and confirmed that the results of a test or audit are correct. This provides assurance that the report can be relied upon for making decisions. It is like having a notary verify a signature on a document.
Commonly Confused With
An assessment is the process of evaluating a system to identify risks or vulnerabilities. Attestation is the formal confirmation that the assessment results are accurate. An assessment does not require independence or formal documentation, while attestation does.
A penetration test is an assessment. The signed report that says 'this penetration test was conducted according to industry standards and the findings are correct' is the attestation.
Certification is a process where a system is evaluated against a standard and formally approved as meeting that standard. Attestation is the verification of the findings of an evaluation, not the approval itself. Certification often includes attestation as a step, but they are not the same.
A cloud provider becomes FedRAMP certified. During the certification process, a third-party assessment organization (3PAO) performs an assessment and provides an attestation that their findings are accurate. The certification is the final approval, while the attestation is part of the evidence.
An audit is a broader process that includes planning, evidence collection, reporting, and follow-up. Attestation is a component of the reporting phase. All attestations come from audits, but not all audits produce a formal attestation (some may produce only a management letter or recommendations).
An internal audit of IT controls may result in a report with recommendations but no formal attestation. An external audit for a SOC report always includes an attestation opinion.
Must Know for Exams
Attestation of findings is a key concept in several major IT certification exams, particularly those focused on auditing, security, and governance. It appears most prominently in the Certified Information Systems Auditor (CISA) exam. The CISA exam covers the entire audit process, from planning to reporting.
Attestation is part of the reporting and follow-up domain. Candidates must know that the auditor's attestation is the formal expression of their opinion on the findings. The exam tests the difference between an unqualified opinion (everything is okay), a qualified opinion (some issues, but not pervasive), an adverse opinion (serious problems), and a disclaimer of opinion (cannot form an opinion).
Scenario-based questions may present a situation where the auditor has found evidence but is not certain of its completeness. The candidate must decide whether to issue a qualified opinion or a disclaimer. In the Certified Information Security Manager (CISM) exam, attestation is covered under the information security governance domain.
CISM focuses on managing and governing security programs. Attestation is relevant when discussing third-party risk management, compliance reporting, and board-level reporting. Candidates need to understand that attestation provides assurance to senior management and the board that the security program is effective.
The exam may ask how to respond when a third-party vendor provides an attestation with exceptions. The correct answer involves evaluating the risk and determining if additional controls are needed. For CompTIA Security+, attestation is less central but still appears in the context of identity and access management, particularly in single sign-on (SSO) and federated identity.
The term attestation here may refer to the process of verifying that a user's identity attributes are correct. However, in Security+, the more common use is in the governance, risk, and compliance (GRC) domain. Questions may ask which type of audit report includes an attestation by a certified public accountant.
The answer is a SOC report. Candidates should be familiar with SOC 1, SOC 2, and SOC 3 reports and know that SOC 2 specifically addresses security, availability, processing integrity, confidentiality, and privacy. The CISSP exam covers attestation in the domain of security assessment and testing.
CISSP candidates need to understand that attestation is a form of assurance. They must differentiate between attestation and certification. Certification is the process of evaluating a system against a set of standards.
Attestation is the formal declaration that the evaluation is accurate. The CISSP exam may present a scenario where a system has been certified but not yet attested. The question could ask about the current level of assurance.
For the Certified Internal Auditor (CIA) exam, attestation is a core concept. CIA candidates study the International Standards for the Professional Practice of Internal Auditing, which require that internal auditors express an opinion or conclusion in their reports. That opinion is a form of attestation.
The exam tests the criteria for a valid attestation, including independence, objectivity, and sufficient evidence. For the ISACA CRISC (Certified in Risk and Information Systems Control) exam, attestation appears in the context of risk response and control monitoring. CRISC candidates must understand that attestation is a control that provides assurance to stakeholders.
Questions may ask about the frequency of control testing to support an annual attestation. In all these exams, the key is to remember that attestation is about verification and trust. Exam traps often involve confusing attestation with assessment or with certification.
For example, a question might state that a system has been tested and no vulnerabilities were found. The answer might incorrectly be that the system is attested. But attestation requires a formal process beyond testing.
Candidates must look for clues like 'independent review', 'formal opinion', or 'signed document' to identify attestation. Another common exam trap is to assume that attestation is always positive. In reality, an attestation can express a negative or qualified opinion.
Learners should know the different types of opinions and what they mean.
Simple Meaning
Imagine you are a student who has just completed a big science project. You have gathered all your data and written your conclusions. Before you turn it in, your teacher asks you to have a lab assistant review your work.
The lab assistant checks your measurements, makes sure your calculations are correct, and confirms that your conclusions match the evidence. Once the assistant says everything is accurate, that is an attestation of your findings. In the world of IT and cybersecurity, this concept is very similar.
Companies hire independent auditors to examine their systems, run security tests, and collect evidence about how well they are protecting data. The auditor then writes a report with their findings. But that report alone might not be enough for customers, regulators, or business partners.
They want to know that the findings are reliable. So the auditor or a separate certification body performs an attestation. This means they formally declare, often with a signature and official seal, that the findings are true and complete.
They also confirm that the tests were done correctly and that the evidence supports the conclusions. This process builds trust. Without attestation, anyone could claim their system is secure and there would be no way to verify it.
Attestation acts like a trusted stamp of approval. It tells everyone that a qualified professional has looked at the work and stands behind its accuracy. In many industries, attestation is required by law or regulation.
For example, companies that handle credit card payments must have their security controls attested by a Qualified Security Assessor (QSA) under the PCI DSS standard. In healthcare, attestation is part of HIPAA compliance audits. In government, it is used for FedRAMP authorizations.
The key idea is that attestation turns findings from just a report into a certified, trustworthy statement that others can act upon.
Full Technical Definition
Attestation of findings is a formal, documented assertion by an authorized entity that the results of an assessment, audit, or evaluation are accurate, complete, and obtained through proper procedures. In IT security and compliance, attestation is typically performed by a third-party assessor or an internal audit function that is independent of the system under review. The attestation process involves several technical and procedural steps.
First, the auditor conducts a thorough examination of the target system, network, or application. This examination may include vulnerability scanning, penetration testing, configuration reviews, policy analysis, and interviews with personnel. The auditor collects evidence in the form of logs, screenshots, configuration files, interview notes, and test results.
This evidence is documented in a findings report. The attestation itself is not a new test but rather a verification of the findings report. The attesting body reviews the evidence to ensure it supports each finding.
They check that the testing methodology is appropriate and that no critical steps were omitted. They also verify that the scope of the assessment covers all relevant components. In regulated environments, attestation must follow specific standards.
For example, under the Payment Card Industry Data Security Standard (PCI DSS), a Qualified Security Assessor (QSA) performs an onsite assessment and then issues a Report on Compliance (ROC) along with an Attestation of Compliance (AOC). The AOC is a formal document that the QSA signs, confirming that the findings in the ROC are accurate and that the merchant or service provider meets the required security controls. Similarly, for Service Organization Control (SOC) reports under the AICPA framework, a Certified Public Accountant (CPA) provides an attestation opinion on the design and effectiveness of controls.
This opinion is based on detailed testing of controls over a specified period. In cloud computing, attestation is used in the context of trusted computing and remote verification. Technologies like Intel SGX or AMD SEV allow a cloud provider to generate a cryptographic attestation that a virtual machine is running on trusted hardware with the correct firmware.
This attestation can be verified by a remote party to ensure the integrity of the compute environment. In blockchain systems, attestation is used to confirm the validity of transactions or smart contract outcomes through digital signatures from trusted validators. The National Institute of Standards and Technology (NIST) provides guidelines for attestation in its Special Publications, particularly SP 800-53A, which covers assessment methods and procedures.
Attestation must be performed by a qualified individual or organization that is free from conflicts of interest. The attesting body often requires specific certifications, such as Certified Information Systems Auditor (CISA), Certified Information Systems Security Professional (CISSP), or Certified Internal Auditor (CIA). The attestation report typically includes a clear statement of the scope, methodology, findings, and the attester's opinion.
It may also include limitations or exceptions. For the attestation to be legally and professionally valid, it must be signed and dated. In some cases, it is notarized. The entire process is documented in audit workpapers that can be reviewed by regulatory bodies.
From a governance perspective, attestation provides a chain of accountability. It assures stakeholders that the findings are not just self-reported claims but have been independently verified. This is critical for risk management, insurance underwriting, and legal compliance.
In exam contexts, candidates must understand that attestation is about validation of evidence and methodology, not about performing the assessment itself.
Real-Life Example
Think about buying a used car. You find one online that looks great in the photos. The seller tells you the engine runs smoothly, the brakes are new, and there are no accidents. But would you buy it without seeing a mechanic's report?
Probably not. So you ask the seller to take the car to a trusted mechanic for a pre-purchase inspection. The mechanic checks the engine, transmission, brakes, tires, and body. They find a few minor issues and confirm that the car is generally in good condition.
They write a detailed report. But you still have a question: is this mechanic trustworthy? You might ask for a second opinion or look for an inspection certification from an organization like AAA or the Car Care Council.
That certification is the attestation. It means an independent body has reviewed the mechanic's work and found it to be thorough and accurate. In the IT world, the car is the company's network or software.
The seller is the IT team. The mechanic is the security auditor. The inspection report is the findings document. And the certification from AAA or a similar organization is the attestation of those findings.
Just as you would feel more confident buying a car with a certified inspection, a company feels more confident partnering with another company that has attested security findings. For example, a hospital wants to use a cloud service to store patient records. The cloud provider shows the hospital a security audit report.
The hospital's compliance officer looks at the report and sees that it is attested by a certified public accountant. That attestation gives the hospital the assurance it needs to move forward. Another everyday analogy is a restaurant health inspection.
A health inspector visits the restaurant, checks the kitchen, and writes a report. The restaurant posts the grade in the window. That grade is a form of attestation. It tells customers that an official has verified that the restaurant meets cleanliness standards.
Without that grade, customers would have to trust the restaurant's word. Attestation removes the guesswork. It is a public, verifiable statement that the findings are true. In both cases, the attestation is only as valuable as the reputation of the attester.
A certified mechanic or a government health inspector is trusted because they have proven expertise and follow strict standards. Similarly, an IT attestation from a recognized certification body like a Qualified Security Assessor or a CPA firm carries weight because those organizations are regulated and audited themselves.
Why This Term Matters
Attestation of findings matters because it creates trust in an environment where trust is often scarce. In IT, companies make claims about their security, compliance, and reliability. Customers, partners, and regulators need a way to verify those claims.
Without attestation, every claim would be just words on a page. Attestation provides independent verification. It turns subjective claims into objective, verified facts. This is especially important in regulated industries.
For example, financial institutions are required by law to have annual independent audits. The auditors attest to the accuracy of financial statements and the effectiveness of internal controls. If a bank fails to get a positive attestation, it could lose its license to operate.
Similarly, healthcare providers must attest to compliance with HIPAA rules. Payment processors must attest to PCI DSS compliance. Attestation is often a contractual requirement. A large enterprise considering a new software vendor will ask for a SOC 2 report with an attestation opinion.
Without it, the vendor may not be able to close the deal. For IT professionals, understanding attestation is critical for career growth. Many job roles, such as security auditor, compliance officer, and IT risk manager, revolve around producing or reviewing attestation documents.
Knowing how attestation works helps professionals prepare for audits and avoid common pitfalls. It also helps them interpret the results of attestation reports. For example, if a vendor provides a SOC 2 report with a qualified opinion (meaning there were exceptions), the IT professional must understand what those exceptions mean for the business.
Attestation also matters for incident response and forensics. When a security breach occurs, investigators produce findings about how the breach happened and what data was compromised. An attestation of those findings by an independent expert can be crucial in court or for insurance claims.
If the findings are not attested, the opposing side may challenge their validity. From a career perspective, attestation is a topic that appears in many certification exams, including Certified Information Systems Auditor (CISA), Certified Information Security Manager (CISM), CompTIA Security+, and CISSP. Candidates who understand attestation deeply are better prepared for scenario-based questions.
They can differentiate between attestation, assessment, and audit. They can identify when attestation is required and what it entails. In short, attestation of findings is not just a technical concept.
It is a cornerstone of accountability in IT. It protects organizations from false claims, supports regulatory compliance, and enables informed business decisions. For learners, mastering this term is a significant step toward becoming a trusted IT professional.
How It Appears in Exam Questions
Attestation of findings appears in exam questions in several patterns. The most common is the scenario-based question where a company has undergone an audit and received a report. The question asks what the next step should be or what the report signifies.
For example: 'An external auditor has completed a PCI DSS assessment and issued a Report on Compliance. What additional document does the auditor provide to formally confirm the accuracy of the findings?' The correct answer is the Attestation of Compliance (AOC).
Another pattern involves comparing different types of assurance. A question might present a scenario where a vendor provides a SOC 2 Type II report. The question asks what level of assurance this report offers.
The answer should mention that the report includes an attestation opinion from a CPA firm regarding the effectiveness of controls over a period. A third pattern focuses on the roles and responsibilities. For instance: 'Who is responsible for attesting to the findings in a security audit?'
The answer is typically an independent auditor or assessor, not the IT manager or the system owner. A fourth pattern deals with the types of opinions. A question may describe an audit where the auditor found a significant deficiency but not a material weakness.
The question asks what type of attestation opinion should be issued. The answer is a qualified opinion. Another variation is when the auditor lacks enough evidence to form an opinion.
The correct answer is a disclaimer of opinion. Configuration-based questions are less common but may appear in cloud or network security domains. For example, a question might ask about trusted platform module (TPM) attestation in Windows or remote attestation in a cloud environment.
The question may describe a scenario where a remote server needs to prove it is running trusted firmware. The answer involves using a TPM to generate an attestation quote that is signed with the TPM's private key. Troubleshooting questions may present a situation where an attestation fails.
For instance, a cloud customer tries to verify a provider's attestation but the signature does not match. The question might ask what could cause this. Possible answers include a revoked attestation key or a mismatch in the expected firmware hash.
In regulatory exam questions, attestation is tied to specific standards. A question may ask: 'Under the HIPAA Security Rule, what is the purpose of the attestation requirement for covered entities?' The answer is to confirm that a business associate has implemented appropriate safeguards.
Another question may ask: 'Which US federal program requires a third-party assessor to provide an attestation of a cloud service's security controls?' The answer is FedRAMP. For the CISA exam, questions often require the candidate to evaluate whether an attestation is valid.
The question might provide details about the auditor's qualifications, the scope of the audit, and the evidence collected. The candidate must identify any deficiencies that would invalidate the attestation. For example, if the auditor did not test a critical control, the attestation would be incomplete.
Attestation questions also appear in the context of continuous monitoring. A question may ask how often attestation should be performed. The answer depends on the regulatory framework but is typically annually.
Some modern frameworks are moving toward continuous attestation, and exam questions may test awareness of this trend. Overall, when encountering any question that involves a formal statement of accuracy by an independent party, the candidate should think 'attestation'. The key is to recognize that attestation is the end product of a verification process.
It is not the same as a vulnerability scan or a penetration test. It is the official stamp of approval that gives findings credibility.
Practise Attestation of findings Questions
Test your understanding with exam-style practice questions.
Example Scenario
A medium-sized company named CloudBooks provides online accounting software to small businesses. CloudBooks handles sensitive financial data, so its customers are concerned about security. One potential customer, a chain of dental clinics called SmileCare, wants to use CloudBooks but only if the service is secure.
SmileCare's compliance officer asks CloudBooks for proof of security. CloudBooks provides a report from a security firm that shows they passed a vulnerability scan and had no critical issues. But the compliance officer is not satisfied.
She wants an attestation, not just a report. She asks CloudBooks to hire a certified public accountant (CPA) firm that specializes in SOC 2 audits. CloudBooks agrees. The CPA firm spends three months examining CloudBooks' systems, interviewing staff, and reviewing policies.
They watch the employee onboarding process to ensure background checks are done. They test the encryption used to protect data in transit and at rest. They verify that backup procedures work by asking for a restore test.
They also check that access to the production environment is logged and monitored. At the end of the engagement, the CPA firm produces a SOC 2 Type II report. The report describes the controls CloudBooks has in place and shows that they operated effectively over the entire six-month period.
But the most important part is the attestation letter at the front. In that letter, the CPA firm states that based on their testing, CloudBooks' controls are suitably designed and operating effectively. The letter is signed by the CPA firm's partner, includes their professional seal, and is dated.
SmileCare's compliance officer reviews the attestation letter and is satisfied. She can now prove to the clinic's board that CloudBooks meets their security requirements. The cloud project gets approved.
For CloudBooks, having an attested SOC 2 report becomes a competitive advantage. They highlight it on their website and in sales meetings. The attestation gives them credibility that a simple vulnerability scan report never could.
This scenario illustrates how attestation works in practice. It is not just about running tests. It is about an independent expert putting their reputation behind the findings. The CPA firm risked its license if the attestation was false.
That is why the attestation is so valuable. It forces the company being audited to be honest, and it gives the customer a trustworthy source of information.
Common Mistakes
Thinking that a vulnerability scan report is the same as an attestation of findings.
A vulnerability scan is just a tool output. It has no independent verification. Attestation requires a human auditor to review evidence and formally confirm the findings.
Remember that attestation is a formal, signed statement from an independent party. A scan report is just data.
Believing that attestation always means 'everything is perfect' or 'no issues found'.
Attestation can include a qualified opinion, which means there were some issues. It is not automatically a clean bill of health.
Learn the types of attestation opinions: unqualified, qualified, adverse, and disclaimer. Understand that each has a different meaning.
Confusing the person who performed the assessment with the person who provides the attestation.
Often the same person or firm does both, but the roles are distinct. An assessor collects evidence. An attester verifies that evidence and issues a formal statement. The attester must be independent.
In exam questions, look for keywords like 'independent', 'third-party', or 'certified' to identify the attester.
Assuming that attestation is only needed for external compliance, not for internal use.
Internal audit departments also issue attestation reports for management and the board. These are critical for internal governance and risk management.
Remember that attestation is used both externally and internally. It is a tool for assurance at all levels.
Ignoring the scope of the attestation.
An attestation is only valid for the specific systems, processes, and time period it covers. If the scope is limited, the findings cannot be generalized.
Always check the scope statement in the attestation report. Be cautious about applying findings beyond that scope.
Exam Trap — Don't Get Fooled
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They do not realize that attestation requires a formal process including review of methodology, evidence, and often a specific report format like an AOC.","how_to_avoid_it":"Remember that attestation is not just the auditor's statement. It is a formal document that explicitly states the scope, methodology, and opinion.
If the question does not mention a formal document or a specific standard, it is likely not a valid attestation. Look for key phrases like 'signed attestation letter', 'formal opinion', or 'in accordance with [standard]'."
Step-by-Step Breakdown
Planning and Scoping
The attester (e.g., a CPA firm) defines the boundaries of the engagement. They determine which systems, processes, and controls will be included in the attestation. This step is critical because any finding outside the scope is not covered by the attestation.
Evidence Collection by Assessor
The assessor (who may be the same firm or a separate team) gathers evidence. This includes logs, configurations, interview notes, test results, and policy documents. The evidence must be sufficient to support the findings.
Review of Evidence by Attester
The attester examines the evidence to ensure it is complete, accurate, and relevant. They verify that the testing methodology was appropriate and that no critical areas were missed. If evidence is lacking, the attester may request more testing.
Formulation of Opinion
Based on the evidence review, the attester forms an opinion. The opinion can be unqualified (everything is okay), qualified (some issues but not pervasive), adverse (serious issues), or a disclaimer (cannot form an opinion). The opinion is the core of the attestation.
Drafting the Attestation Report
The attester writes a formal report that includes a description of the scope, the methodology used, the evidence reviewed, and the opinion. The report is typically signed by the attester and may include a seal or notarization.
Issuance and Distribution
The signed attestation report is issued to the client. The client can then share it with stakeholders such as customers, regulators, or business partners. The attestation is effective as of the date of signing and covers the period specified in the report.
Follow-up and Maintenance
Attestation is not permanent. It is valid only for a specific period. Organizations typically undergo a new attestation annually. If major changes occur in the interim, a new attestation may be required sooner. The findings of the attestation may also lead to remediation actions that are tracked.
Practical Mini-Lesson
Attestation of findings is not just a theoretical concept. In practice, IT professionals must understand how to prepare for an attestation engagement and how to respond to the results. Preparation starts with understanding the scope.
If a company is going for a SOC 2 attestation, they must first map their controls to the relevant trust services criteria. This is often done using a control framework like COSO or NIST. The company should have documented policies and procedures for each control.
For example, if the control is 'access to production systems is limited to authorized personnel', there must be a policy that defines who is authorized, a process for granting and revoking access, and logs that show access events. The company should also gather baseline evidence, such as a list of all users with administrative access, proof of background checks, and screenshots of configuration settings. The most common mistake companies make is waiting until the last minute to collect evidence.
By then, logs may have been overwritten, or policy changes may not have been properly documented. To avoid this, companies should run internal mock audits quarterly. This helps identify gaps early.
When the actual attester arrives, the IT team should be ready to answer questions and provide evidence on demand. The attester will likely ask for samples. For instance, they might say 'show me the access review for the last quarter for five employees.'
If the company runs access reviews manually, they need to have the results clearly documented. Another practical consideration is the difference between Type I and Type II attestations. Type I attests that controls are designed appropriately at a point in time.
Type II attests that controls were operating effectively over a period, usually six to twelve months. Type II is more valuable because it shows consistent performance. However, it requires more evidence gathering.
The cost of an attestation engagement can be significant, often tens of thousands of dollars. But the cost of not having one can be higher. A company without a valid attestation may lose a major client.
For IT professionals, the key takeaway is that attestation is a continuous process, not a one-time event. Once the attestation report is received, the company must act on any exceptions. If the attester gave a qualified opinion due to a missing access control, the company should implement that control immediately and be prepared to re-test in the next cycle.
Also, the company should not make changes to attested systems without considering the impact on the attestation. For example, moving from an on-premises data center to the cloud could invalidate the entire SOC 2 report. In that case, a new attestation would be needed.
Attestation of findings is a rigorous, formal process that requires preparation, documentation, and ongoing maintenance. IT professionals who master these practical aspects will be invaluable to their organizations.
Memory Tip
Think 'AOC' for Attestation of Compliance. AOC is the formal signature that backs up the findings.
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Frequently Asked Questions
Is an attestation of findings the same as a penetration test?
No. A penetration test is a type of security assessment that identifies vulnerabilities. Attestation of findings is the formal verification that the results of an assessment are accurate. An attestation usually covers a broader scope than a single test.
Who can provide an attestation of findings?
An independent third party with appropriate credentials, such as a Certified Public Accountant (CPA) for SOC reports, a Qualified Security Assessor (QSA) for PCI DSS, or an accredited laboratory for FedRAMP. The attester must be free from conflicts of interest.
How long is an attestation valid?
It depends on the framework. For PCI DSS, the Attestation of Compliance is valid until the next annual assessment. For SOC 2, it covers a specific period (e.g., six months or one year). After that, a new attestation is required.
Can a company self-attest its findings?
In some low-risk scenarios, self-attestation is allowed, but it is not considered as strong as a third-party attestation. Regulators and customers generally prefer independent attestation because it is more trustworthy.
What happens if the attester finds issues?
The attester may issue a qualified opinion or an adverse opinion, depending on the severity of the issues. The company can then remediate the issues and request a re-assessment. In some cases, the attestation may be withheld entirely.
What is the difference between Type I and Type II attestation?
Type I attests to the design of controls at a single point in time. Type II attests to the operating effectiveness of controls over a period, typically six to twelve months. Type II is more comprehensive and valued.
Summary
Attestation of findings is a cornerstone of trust in IT security and compliance. It is the formal, signed confirmation from an independent expert that the results of an audit, assessment, or evaluation are accurate and reliable. This concept appears across many certification exams, including CISA, CISM, CISSP, CompTIA Security+, and the CIA exam. Understanding attestation helps IT professionals prepare for audits, evaluate vendor reports, and ensure regulatory compliance.
In practice, attestation involves a rigorous process of gathering evidence, verifying methodology, and issuing a formal opinion. The attester must be independent and qualified. The outcome can be an unqualified opinion (clean), a qualified opinion (some issues), an adverse opinion (serious problems), or a disclaimer (insufficient evidence). Each has different implications for the organization and its stakeholders.
For exam candidates, the key takeaway is to distinguish attestation from related concepts like assessment, certification, and audit. Recognize that attestation is about verification, not just testing. Be prepared to identify the correct type of attestation opinion in a scenario, and know which standards require specific attestation documents, such as the PCI DSS Attestation of Compliance or the SOC 2 attestation letter.
Mastering this term will not only help learners pass their exams but also equip them with practical knowledge that is valuable throughout their IT career. Attestation is the mechanism that turns technical findings into business-ready assurances. It is the professional seal of approval that makes security and compliance reports credible.