b) The preparedness of electronic processes and ancillary ICT systems needed in taxation will actively be developed. Associated with strategic guidelines: 2,3,9 Responsibility: Ministry of Finance, Tax Administration The Tax Administration will plan and execute the development of preparedness expertise for electronic processes and ancillary ICT systems. 20) A limited national cyber security audit with which organisations can make certain that they achieve the minimum security level will be prepared Associated with strategic guidelines: 7,9 Responsibility: JAMK University of Applied Sciences The FINCSC (Finnish Cyber Security Certificate) operating model, built in the Cyber Scheme Pilot in Finland at the JAMK (Jyväskylä) University of Applied Sciences, is particularly designed for SME cyber security assessment and accreditation and further development. The introduction of the model will be promoted and supported by means of national action. Implementation Programme for Finland’s Cyber Security Strategy for 2017–2020 19