SYSTEMIC ASPECTS OF PREPARING ORGANIZATIONS FOR A PCI DSS COMPLIANCE AUDIT

Abstract

The article examines the organizational and practical aspects of ensuring organizations’ readiness for PCI DSS
audits. It justifies the feasibility of perceiving the process of confirming compliance with the standard requirements not
as a formal annual procedure, but as a continuous information security management process. It analyzes typical problems
that arise during the audit, in particular, errors in determining the scope of application, insufficient level of documentation
of procedures, and irregularity in the implementation of control measures. The paper systematizes the main stages of an
audit conducted by a qualified security assessor (QSA) and identifies key areas for preparing an organization for an
external assessment or self-assessment. Particular attention is paid to the issues of optimizing the cardholder data
environment (CDE), conducting gap analysis, implementing corrective actions, and ensuring regular operating procedures
during the review period. The importance of documenting processes, allocating responsibilities, and integrating the
standard requirements into the organization’s daily activities is revealed. The role of internal audits and mock audits as
tools for early detection of non-conformities and minimizing the risks of a negative assessment result is determined. A
comprehensive approach to preparing for and maintaining PCI DSS compliance has been shown to reduce the risk of
security incidents, minimize financial and reputational losses, and build trust with customers and partners. The findings
can be used by organizations that process payment card data to improve audit preparation and ensure ongoing compliance.
Keywords: information security management, PCI DSS, payment data protection, external audit, self-assessment,
cardholder data environment.

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