To close off [almost, since @KPN fraud themselves away from bankruptcy by series of outright lies to customers and tort] the year with a wild shot, ahead:
There is value in the information analysis in IoT, as described in Gelernter and many since, of the two-way flow of information. One, flowing up are information in the form of answers as aggregations or pattern matched tuples(ets); the other going down, being both commands and inquiries/questions.
This fits the IoT world snugly, and should be taken into account when developing IoTAuditing frameworks:
What we’re after of course in all of auditing — and this we consider self-evident or else go back to study auditing fundamentals, from agency theory! — is the controls that keep the quality of the back/forth i.e. down/up information flows within (client-!)required margins. No more! But be aware of who the client really is, not the one doing the actual paying. So, we may focus on the integrity of the information flows first and foremost, then the continuity (availability), and then confidentiality as an afterthought.
With neat break-downs to isolation, appropriate input/output buffering (anyone still aware of the difference between an interrupt and a trap? If not, take a hike and learn, and weep), integrity controls above all. And some thing on (establishing) the quality of aggregation and of the questions being pushed down — when the wrong questions get asked e.g. by lack of understanding of the subject matter (sic), as is so very commonplace in the vast majority of organisations today, the wrong results will turn up from within the data pool (reporting ‘up’wards).
And of course there’s the divide between
the operational world where actual business is done (either administratively in offices though one could argue (i.e. proof beyond recovery) that this isn’t actually doing anything worthwhile, or producing stuff), and
the busybodies world ‘above’ (quod non) that, which thinks (wrongly) to be able to ‘control’ and ‘steer’ the productive body, sometimes rising itself into the thin air levels of absolute ridicule (by) branding itself ‘governance’.
But do re-read all of last year’s posts and weep. But do also see the implications for variance in the integrity, availability, and confidentiality needs at various (sub)levels.