DownloadPDF Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2®) - AICPA Guide FULL EBOOK
Book Synopsis This 2015 guide provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization s controls over its system. It includes relevant guidance contained in applicable standards and other technical sources. It explains the relationship between a service organization and its user entities, provides examples of service organizations including those that provide cloud computing services, identifies the criteria in Trust Service Principles and Criteria as the criteria to be used to evaluate the design and operating effectiveness of controls, explains the difference between a type 1 and type 2 SOC 2® report and provides an overview of the three reporting options for CPAs reporting on controls at a service organization. It describes the matters to be considered and procedures to be performed by the service auditor in planning and performing the engagement to test (1) the fairness of the presentation of management s description of the service organization s system; and (2) the suitability of the design and operating effectiveness of the controls included in the description. It also covers the service auditor s responsibilities when reporting on a SOC 2 engagement. The guide includes expanded practice guidance to assist the service
Book details
auditor in performing a SOC 2 engagement and in understanding the service organization s system in assessing the suitability of the design of the controls to meet the trust services criteria. It includes a comprehensive illustrative type 2 SOC 2 report which contains all of the components of a type 2 SOC 2 report. It includes expanded information on unique challenges and risks service auditors will encounter in performing SOC 2 or SOC 3® engagements for cloud computing service organizations.
DownloadPDF Reporting on Controls at a Service ...
entities, provides examples of service organizations including those that provide cloud computing services, identifies the criteria in Trust. Service Principles and ...
entities, provides examples of service organizations including those that provide cloud computing services, identifies the criteria in Trust. Service Principles and ...
entities, provides examples of service organizations including those that provide cloud computing services, identifies the criteria in Trust. Service Principles and ...
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