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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 October 14, 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

    COSO Releases Updated Internal Control Framework

    Article Information on the updated COSO document, Internal Control - Integrated Framework
    Published on October 01, 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

    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 October 01, 2014

    Overhaul of AAG Property and Liability Insurance Entities

    Guide The Financial Reporting Executive Committee (FinREC) of the AICPA has issued a working draft of the accounting content of a proposed Audit and Accounting Guide Property and Liability Insurance Entities. This proposed guide addresses many new accounting issues that have emerged over the years and includes guidance dedicated specifically to
    Published on June 27, 2012

    Continuous Assurance Working Group

    Article ...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

    Expert Panel - Depository and Lending Institutions

    Article The Depository and Lending Institutions Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for depository and lending institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on October 14, 2014

    Expert Panel - Employee Benefit Plans

    Article The Employee Benefit Plan Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for employee benefit plans by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on September 19, 2014

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