Major platforms like eCPA, Audit Wizard, and CaseWare must be updated to include the 7096 UPD-specific audit assertions: “Completeness of variable consideration constraints in MENA region,” “Occurrence of milestone events verified via third-party blockchain ledger,” and “Accuracy of currency conversion using PBoC vs. local central bank rates.”
The “upd” requires :
The circular reinforces the adoption of the Essential Cybersecurity Controls (ECC) issued by the National Cybersecurity Authority (NCA). While SAMA’s framework was previously the primary standard, Circular 7096 clarifies that where NCA controls are stricter or more specific, they must be adopted alongside SAMA’s own Cyber Security Framework. cicpa tasreeh 7096 upd