The AICPA recently updated the SOC 2 reporting standards to align with the COSO 2013 Internal Control Framework. The specific updates pertain to the updated
What Are Complementary Subservice Organization Controls And How Do They Impact SOC Reports?
Service organizations typically outsource functions such as data center hosting or transaction processing, to outside vendors, referred to as subservice
Inclusive or Carve-Out: How Subservice Organizations Are Presented in SOC Reports
Service organizations typically use subservice organizations (i.e. third parties) to perform key controls that are necessary, in combination with the controls
How to Address a Modified Opinion in your SOC Report
In the event that a user obtains a System and Organization Controls (SOC) Report and sees that the service auditor has modified their opinion in some way,
Over the past few weeks, there have been multiple major news stories regarding data security, but one that affects over 85 million individuals is Facebook
What do user entities expect to be in your SOC Report?
When a service organization engages a service auditor to perform a System and Organization Controls (SOC) report examination, it is important to note that
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