SOC 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, 可用性, Processing Integrity, Confidentiality, 或隐私
This authoritative guide was developed to assist CPAs with interpreting and applying the updated attestation standards to SOC 2® and SOC 3® examination engagements.
格式
订阅
可用性
1年
产品编号
WSOC212
Learn to effectively perform SOC 2 and SOC 3® examination engagements
更甚于以往, organizations are outsourcing functions to other organizations (service organizations) that can usually perform them more cost effectively. Although outsourcing may increase revenue, expand market opportunities, and reduce costs for customers and business 合作伙伴s, it also results in new risks arising from interactions with the service organization and its system. 识别, 评估, and address the risks associated with a service organization, 它的服务, and the system used to provide the services, customers and business 合作伙伴s usually need information about the design, 操作, and effectiveness of controls within the service organization’s system. To support their information needs, customers and business 合作伙伴s often request a SOC 2 report from the service organization.
Updated as of October 15, 2022, this authoritative guide is the most important resource you need to understand how to perform and report on a SOC 2 examination, (即, an examination of controls at a service organization relevant to security, 可用性, processing integrity, confidentiality, 或隐私). It also includes guidance that will help you prepare and issue a SOC 3 report.
看看有什么新鲜事
The October 2022 guide:
- Has been fully updated to reflect new requirements and guidance of SSAE No. 20号及SSAE编号. 21.
- Contains insight from expert authors on the SOC 2 Working Group, which consists of CPAs who perform SOC 2 and SOC 3 engagements.
- Includes updated guidance on risk 评估ment and qualitative materiality 评估ments.
- Includes a new illustrative report that may be used when performing and reporting on a SOC 2+ examination.
- Includes new implementation guidance related to use of the 2017 trust services criteria (with revised points of focus — 2022) and the 2018 description criteria (with revised implementation guidance — 2022).
- Includes updated illustrative reports.
关键的188bet亚洲真人体育下载
- SOC 2 engagements: Assertion-based examination of a service organization’s description of its system and its controls relevant to security, 可用性, processing integrity, confidentiality, 或隐私
- SOC 3 engagements: General-use reports relevant to security, 可用性, processing integrity, confidentiality, 或隐私
- Application of the 2017 trust services criteria (with revised points of focus — 2022) when evaluating control design and effectiveness
- Use of the 2018 description criteria (with revised implementation guidance — 2022) for evaluating management’s description of the service organization’s system
- Practitioners performing SOC 2 and SOC 3 engagements
- Managers of service organizations that have SOC 2 and SOC 3 engagements being performed
- SOC 2 and SOC 3 report readers
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
开始的订单6 +注册者
We can help with group 折扣. 电子邮件 客户端.support@aicpa-cima.com
US customers call 1-800-634-6780 (选择 1)
The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, 产品, 和服务. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website 可访问性 Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.