In security assessments, what is often included in the security assessment findings?

Prepare for the Information Systems and Controls (ISC) CPA Exam. Study with flashcards and multiple-choice questions, each with hints and explanations. Get ready to excel!

In security assessments, the findings are primarily focused on identifying and detailing the gaps and deficiencies within an organization's security posture. This includes weaknesses in policies, controls, and technologies that could be exploited by threats. By highlighting these gaps, security assessments provide a clear roadmap for organizations to enhance their security measures and address vulnerabilities effectively. Identifying deficiencies is critical as it allows organizations to prioritize their security efforts and allocate resources where they are needed most.

While performance statistics, incident trends, and training effectiveness may be relevant to the overall security picture, they do not directly form the core findings of a security assessment. Performance statistics might reflect how well systems are operating but do not specifically address their security effectiveness. Incident trends provide insight into past breaches or attacks, but they do not necessarily identify specific gaps in current security measures. Similarly, training effectiveness pertains to employee readiness and engagement, which, while important for security culture, falls outside the direct scope of identifying vulnerabilities in systems and processes. Thus, the focus on gaps and deficiencies serves as the foundation for making informed security improvements.

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