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The CASB sits between users and their cloud service to enforce security policies as they access cloud-based resources. With an inline CASB, organizations gain: Real-time scanning of usage and data flowing to/from the SaaS provider (shadow-IT) Visibility and control over sensitive data (DLP)
A Disclosure Statement is a written description of a contractors cost accounting practices and procedures. (A blue print if you will.)
The cost accounting standards (CAS) consist of nineteen standards promulgated by the Cost Accounting Standards Board (CASB) designed to ensure uniformity and consistency in the measurement, assignment and allocation of costs to contracts with the United States Government.
The four cost accounting standards are: (1) consistency in estimating, accumulating and reporting costs; (2) consistency in allocating costs incurred for the same purpose; (3) accounting for unallowable costs; and (4) cost accounting period (note: OSU uses its fiscal year for its cost accounting period).
A CASB Disclosure Statement is a form whereby a US Government Contractor discloses its cost accounting practices, for which it is required to demonstrate CAS compliance for the life of its active CAS (Cost Accounting Standards) covered awards.
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The Cost Accounting Standards Board Disclosure Statement (CASB DS-1) is the form required by Public Law 100-679 for contractors and subcontractors. Its purpose is to provide consistency in reporting of costs. All new contractors are required to submit a CASB DS-1 before a contract of $50 million or more is awarded.

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