Assurance and Advisory Services

    Risk Assurance and Advisory Services 



    In keeping with its mission to assure the quality, relevance and usefulness of information or its context for decision makers and other users by 
    1. Identifying and prioritizing emerging trends and market needs for assurance, and
    2. Developing related assurance methodology guidance and tools as needed the AICPA Assurance Services Executive Committee (ASEC) will establish an ASEC Risk Assurance & Advisory Services Task Force.  The task force will consider the myriad of risk frameworks and processes which exist domestically and internationally and will recommend guidance that can be used to evaluate and provide assurance on enterprise risk management processes, or elements thereof. 

    Works of the Task Force

    Enterprise Risk Management: Guidance for Practical Implementation and Assessment includes guidance for anyone responsible for or advising on an enterprise risk management process (ERM), whether the process is in its early stages or is already well established.  This resource was developed by the Risk Assurance and Advisory Services Task Force (under the AICPA Assurance Services Executive Committee). 

    The Enterprise Risk Management:  Guidance for Practical Implementation and Assessment is available in paperback, e-book, and online subscription here.

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    Service Organization Controls (SOC) Reports for Service Organizations

    Overview 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 October 01, 2014

    Assurance and Advisory Services

    Overview Find information and resources to keep abreast of new and emerging reporting and assurance needs and help you embrace new service opportunities.
    Published on October 01, 2014

    SOC 3

    Article Trust Services Report for Service Organizations SOC 3sm reports are designed to meet the needs of uses who want assurance on the controls at a service organization related to security, availability, processing integrity, confidentiality, or priv
    Published on September 25, 2014

    SOC Reports Information for CPAs

    Overview 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 September 25, 2014

    Trust Services and Information Integrity

    Article The Trust Information 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, availability,
    Published on September 25, 2014

    Comparison of SOC 1, SOC 2 and SOC 3 Reports

    Tools This chart provides a convenient detailed comparison of SOC 1, SOC 2 and SOC 3 reports including but not limited to the purpose and components of the three reports.
    Published on September 25, 2014

    Risk Assurance and Advisory Services

    Article Risk Assurance task force will develop guidance for assurance to evaluate and organization enterprise risk management process to supplement  COSO ERM framework
    Published on September 24, 2014

    Continuous Assurance Working Group

    Article 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 September 24, 2014

    Service Organization Control (SOC) Reports

    Overview Service Organization Control  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 build
    Published on September 19, 2014

    Sustainability Assurance and Advisory Task Force

    Overview This page discusses initiatives by the Sustainability Assurance and Advisory Task Force.
    Published on September 15, 2014

    Re-imagining Auditing in a Wired World

    White Paper The intent of this white paper is to offer insight into what the future reporting and auditing systems might resemble and how technology could be used to transform auditing.
    Published on August 13, 2014

    Assurance Services Executive Committee

    Article About the Committee The Assurance Services Executive Committee's (ASEC) mission is to assure the quality, relevance, and usefulness of information or it
    Published on April 30, 2014

    Illustrative Type 2 SOC 2 SM Report with the Criteria in the Cloud Security Alliance (CSA) Cloud Controls Matrix (CC...

    Sample Report The AICPA has developed an illustrative Type 2 SOC 2SM report to assist CPAs in reporting on the suitability of the design and operating effectiveness of a service organization’s controls relevant to security and availability based on the criteria for security and availability in TSP Section 100A, Trust Services Principles,
    Published on April 08, 2014

    Trust Services Criteria Mapping 2009 to 2014.pdf

    Article This document outlines the mapping from the 2009 Trust Services Principle and Criteria to the newly revised 2014 edition.
    Published on March 18, 2014

    Audit Data Standard Working Group

    Article ASEC’s Emerging Assurance Technologies Task Force established the Audit Data Standard working group. The first three Audit Data Standards have been released: base standard, general ledger standard, and accounts receivable subledger standard.
    Published on February 18, 2014

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