Attestation is primarily conducted to provide assurance that security controls are in place and operating effectively as per the established policies and standards. It is an acknowledgement or certification by a party, often an external auditor, that the entity being reviewed has met specific criteria set forth by regulations, industry standards, or company policies. It is not simply about detecting security breaches or forecasting future threats; rather, it is a formal statement that certain conditions have been met. As for 'providing a detailed analysis of potential risks', this is more aligned with risk assessment activities whereas attestation is the affirmation of previously identified controls and compliance statuses.
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What is the difference between attestation and auditing in a security context?
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