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IR35 is the United Kingdom's anti-avoidance tax legislation, the intermediaries legislation contained in Chapter 8 of Income Tax (Earnings and Pensions) Act 2003. The legislation is designed to tax 'disguised' employment at a rate similar to employment.
A Protection Profile (PP) is a document used as part of the certification process according to ISO/IEC 15408 and the Common Criteria (CC). As the generic form of a Security Target (ST), it is typically created by a user or user community and provides an implementation independent specification of information assurance security requirements.
SOC 2 reports focus on controls addressed by five semi-overlapping categories called Trust Service Criteria which also support the CIA triad of information security: [1] Security - information and systems are protected against unauthorized access and disclosure, and damage to the system that could compromise the availability, confidentiality ...
The Information Technology Security Evaluation Criteria (ITSEC) is a structured set of criteria for evaluating computer security within products and systems. The ITSEC was first published in May 1990 in France , Germany , the Netherlands , and the United Kingdom based on existing work in their respective countries.
Security Functional Requirements (SFRs) – specify individual security functions which may be provided by a product. The Common Criteria presents a standard catalogue of such functions. For example, a SFR may state how a user acting a particular role might be authenticated. The list of SFRs can vary from one evaluation to the next, even if two ...
The Security Policy Framework (SPF) superseded the Manual of Protective Security [1] and contains the primary internal protective security policy and guidance on security and risk management for His Majesty's Government (HMG) Departments and associated bodies. It is the source on which all localised security policies are based.
The security policy must be explicit, well-defined, and enforced by the computer system. Three basic security policies are specified: [6] Mandatory Security Policy – Enforces access control rules based directly on an individual's clearance, authorization for the information and the confidentiality level of the information being sought. Other ...
A Common Criteria testing laboratory is a third-party commercial security testing facility that is accredited to conduct security evaluations for conformance to the Common Criteria international standard. Such facility must be accredited according to ISO/IEC 17025 with its national certification body.