How to Record Cyber Forensic Investigation Costs
Records the costs associated with hiring a third-party forensic firm to investigate a suspected breach of Controlled Unclassified Information (CUI).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| G&A Expense - IT Security Compliance | Expense | 28,000.00 | - |
| Accrued Liabilities | Liability | - | 28,000.00 |
💡 Accountant's Note
Costs for forensic investigations required by DFARS 252.204-7012 are typically allowable as G&A expenses unless the breach was caused by gross negligence or violation of law.
Practitioner & Systems Framework
💻 ERP Architecture
Use a unique project code to track all costs related to a specific incident for potential insurance claims.
⚠️ Audit Flags
Large unbudgeted G&A expenses; DCAA review of incident reporting compliance.
📄 Required Documentation
Cyber incident report (submitted via DIBNet), forensic firm SOW, and the investigation report.
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