How to Record DFARS Cloud Security Audit
Recording the costs for a third-party assessment of cloud service provider compliance with DFARS 252.204-7012.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| IT Compliance Overhead - Security Audit | Debit | 12,000.00 | - |
| Accounts Payable | Credit | - | 12,000.00 |
💡 Accountant's Note
Costs for external audits to verify that cloud environments meet security requirements for Controlled Unclassified Information (CUI) are recorded as allowable overhead.
Practitioner & Systems Framework
💻 ERP Architecture
Charge to a specific 'Cybersecurity Compliance' department code to facilitate reporting on NIST/DFARS spend.
⚠️ Audit Flags
Audit expenses claimed in indirect pools must be verified as necessary for contract compliance (DFARS).
📄 Required Documentation
Audit engagement letter, final assessment report, and invoice from the Qualified Security Assessor (QSA).
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