SOC Reports Information for CPAs
The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization.
Published on May 09, 2013
Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting These reports, prepared in accordance with Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at
Published on May 07, 2013
Service Organization Controls (SOC) Reports for Service Organizations
Service Organization Controls (SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant. Each type of SOC report is designed to help
Published on April 08, 2013
Service Organization Control (SOC) Reports
Service Organization Control (SOC) reports are internal control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to
Published on March 21, 2013
Assurance and Advisory Services
Find information and resources to keep abreast of new and emerging reporting and assurance needs and help you embrace new service opportunities.
Published on March 15, 2013
CSA Position Paper on AICPA Service Organization Control Reports
The Cloud Security Alliance (CSA) has drafted this position paper as a means of educating its members and providing guidance regarding the type of engagement a CPA could perform to provide their customers with assurance on the service organization's controls.
Published on March 07, 2013
Evolution of Auditing From the Traditional Approach to the Future Audit
The purpose of this white paper is to discuss the evolution of auditing and the history of the traditional audit. This white paper is the second essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing and is published with the intent of offering insight
Published on March 05, 2013
ASEC Whitepaper - Information Integrity
This white paper's purpose is to define what information integrity means and provide context for it to users, preparers and practitioners. The subject matter is of interest to AICPA members, including both members in public practice and business and industry, those in the accounting profession as a whole, and other
Published on January 31, 2013
Continuous Assurance Working Group
The Assurance Services Executive Committee (ASEC) Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain, covering both internal and external reporting.
Published on January 28, 2013
Trust Services and Information Integrity
The Trust Services/Data Integrity Task Force is focused on updating and maintaining the Trust Services Principles and Criteria (TSPC) and creating a framework of principles and criteria to provide assurance on the integrity of information. The task force is also developing a Audit Guide on reporting on controls relevant to the security,
Published on January 25, 2013
SOC Toolkit for Firms
To help firms navigate this emerging service area, establish a niche practice and help clients, prospects and service organizations understand the benefits of SOC engagements, the AICPA has created a number of free resources and marketing materials in this helpful toolkit.
Published on January 24, 2013
Assurance Services Executive Committee
About the Committee The Assurance Services Executive Committee's (ASEC) mission is to assure the quality, relevance, and usefulness of information or its
Published on January 24, 2013
Report of the Special Committee on Assurance Services (The Elliott Report)
.zip version of the Assurance Services CD-ROM for download and installation from aicpa.org
Published on January 17, 2013
A collection of reports to help users understand controls at service organizations as it relates to security, availability, processing integrity, confidentiality and privacy.
Published on January 09, 2013
The Current State of Continuous Auditing and Continuous Monitoring
The purpose of this white paper is to discuss the current state of continuous auditing and continuous monitoring (CA/CM). This white paper is the first essay in the update to the 1999 CICA and AICPA Research Report on Continuous Auditing with the intent of offering insight into what companies are
Published on November 20, 2012