Compliance glossary
Definition

Logging and Monitoring

The capture and review of security-relevant events from systems, applications, and devices to detect anomalies and support incident investigation.

What it means.

Logging and monitoring is the systematic capture of security-relevant events (logins, file access, configuration changes, failed authentication, privilege escalations) from systems, applications, devices, and cloud services, plus the periodic review of those logs for anomalies. The FTC Safeguards Rule requires monitoring of authorized user activity and detection of unauthorized access (16 CFR 314.4(c)(8)). Logs must be retained long enough to support incident investigation, typically a minimum of 90 days but often a year or more.

Why it matters for CPA firms.

After a breach, logs are the only way to determine scope: which accounts were used, which files were accessed, how long the attacker was inside. Without logs, the firm must assume the worst and notify the broadest possible set of clients. Without monitoring, anomalous activity is not caught until a third party (a client, a vendor, or the FBI) reports it.

Relevant regulations.

  • 16 CFR 314.4(c)(8)
  • IRS Publication 4557
  • NIST SP 800-92

How Kompflow helps.

The Compliance Event Monitoring module handles this for your firm, personalized to your software, team size, and state requirements.

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