NAC720.330. Compliance audit: Qualifications of auditor.

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Each audit required pursuant to NAC 720.320 must be performed by a certified public accountant who:

     1. Is certified pursuant to chapter 628 of NRS or a similar law of another jurisdiction; and

     2. Holds or, for the purpose of the audit, employs, contracts with or associates with a person who holds a current certification as:

     (a) A certified information systems auditor issued by the Information Systems Audit and Control Association; or

     (b) A certified information systems security professional issued by the International Information Systems Security Certification Consortium.

Ê The audit report or a letter accompanying that report must disclose the name of each person who possesses the certification required pursuant to this section.

(Added to NAC by Sec’y of State by R155-98, eff. 12-2-99)

                    
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