A SOC for Supply Chain examination is an examination engagement to report on whether (a) the description of the entity’s system is presented in accordance with the description criteria and (b) the controls stated in the description, which are necessary to provide reasonable assurance that the entity achieved its principal system objectives, were effective based on the applicable trust services criteria. Such an examination is based on guidance contained in the AICPA Guide, SOC for Supply Chain: Reporting on an
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Oct 01, 2023 · 337.3 KB Download
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