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    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...
    Published on July 02, 2014

    SOC 1

    Article ...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

    SOC 2

    Article 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 06, 2014

    Ethics Matters

    Article Ethical considerations are paramount to a quality audit and the continuing public faith in the profession. The AICPA has gathered resources related to ethical matters in order to keep the profession informed and educated.
    Published on December 15, 2011

    SEC Final Rule IA-2968, Custody of Funds or Securities of Clients by Investment Advisers

    Comment Letter The Securities and Exchange Commission (SEC) approved the Custody Rule of the Investment Advisers Act of 1940 on December 16th. Read a summary, analysis and AICPA comments on the rule.
    Published on August 04, 2011

    Communicating Internal Control Matters Identified in an Audit

    Publication This excerpt from the AICPA's 2012 Audit Guide Assessing and Responding to Audit Risk in a Financial Statement Audit discusses to communicate internal control matters identified in an audit
    Published on May 14, 2012

    COSO Releases Updated Internal Control Framework

    Article Information on the updated COSO document, Internal Control - Integrated Framework
    Published on January 16, 2014

    Interpretation No. 1, Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act

    Article The AICPA has released Interpretation No. 1, “Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act,” of AT section 501, An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements
    Published on November 17, 2011

    COSO 2012--Updated, Principles-Based, and More Guidance

    White Paper In November 2010, the Committee of Sponsoring Organizations of the Treadway Commission (COSO) announced a project to review and update the 1992 Internal Control - Integrated Framework. The AICPA has prepared this whitepaper regarding the draft of the updated Framework
    Published on August 27, 2012

    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...
    Published on April 08, 2013

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