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SOC Reporting: Vendor or Subservice Organization?

Many service organizations outsource functions of their business to third-party organizations (vendors). The functions performed by vendors may impact

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,

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

My Client/Prospective Client Just Asked for a SOC Report. Now What Do I Do?

Does anxiety and panic set in when a client or prospect asks if you have a Systems and Organization Controls (SOC) report? Could you be in jeopardy of

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Proposed Revision of Criteria for a Description of a Service Organization's System in a SOC 2 Report

The system description of an SOC 2 report is the area in which the service organization details the system that is being assessed and the risks that are

SOC for Cybersecurity Reports: Overview and Comparison to SOC 2 Reports

The AICPA recently updated the System and Organization Controls (SOC) reporting suite of services with the releases of Statement on Standards for Attestation

AICPA releases SOC for Cybersecurity Examination Guidelines

The AICPA has recently published a reporting framework for CPA firms to perform an assessment of an organization’s cybersecurity risk management

AICPA SSAE 18 - Does Your Service Organization Effectively Assess the Controls Residing at its Subservice Organizations?

Many service organizations (e.g., payroll processors, data centers, facilities management companies), for reasons similar to why their clients contract

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SSAE 18 - It's Almost Here...What Are the SOC Reporting Implications?

In April 2016, the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board (ASB) issued the Statement on Standards for Attestation

SOC 2 Trust Services Criteria Revamped to Align with the COSO 2013 Framework

The AICPA’s Assurance Services Executive Committee (ASEC) recently released an exposure draft, proposing revisions of the Trust Services Criteria

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