Assurance and Advisory Services

SOC 2® - SOC for Service Organizations: Trust Services Criteria  

Report on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy

These reports are intended to meet the needs of a broad range of users that need detailed information and assurance about the controls at a service organization relevant to security, availability, and processing integrity of the systems the service organization uses to process users’ data and the confidentiality and privacy of the information processed by these systems. These reports can play an important role in:

  • Oversight of the organization
  • Vendor management programs
  • Internal corporate governance and risk management processes
  • Regulatory oversight

Similar to a SOC 1 report, there are two types of reports: A type 2 report on management’s description of a service organization’s system and the suitability of the design and operating effectiveness of controls; and a type 1 report on management’s description of a service organization’s system and the suitability of the design of controls. Use of these reports are restricted.

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SOC for Cybersecurity

Overview CPAs provide cybersecurity examination services under a variety of generally accepted professional standards and approaches.
Published on June 26, 2017

Cybersecurity Resource Center

Tools Find information and links to valuable resources for CPAs providing cybersecurity advisory and assurance services.
Published on June 22, 2017

RADAR Meeting Minutes

Overview Learn more about research findings, project updates and general information on RADAR by accessing copies of the RADAR meeting minutes.
Published on June 22, 2017

RADAR Advisory Board Meeting Minutes 5-18-17

Meeting Minutes Rutgers AICPA Audit Analytics Research InitiativeMeeting Minutes May 18, 2017
Published on June 22, 2017

Audit Data Analytics

Article The AICPA’s Assurance Services Executive Committee's (ASEC's) Emerging Assurance Technologie
Published on June 08, 2017

SOC for Cybersecurity Information for CPAs

Article Cybersecurity threats are on the rise, challenging organizations of all sizes—whether public or private.
Published on June 01, 2017

Assurance and Advisory

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 May 24, 2017

Trust Services and Information Integrity

Article The Trust Information Integrity Task Force is responsible for the technical accuracy of the Trust Services Criteria (TSC), including expanding its scope for entity-wide engagements and developing related services leveraging the TSC.
Published on May 24, 2017

Assurance Services Executive Committee

Article The ASEC's mission is to assure the quality, relevance, and usefulness of information or its context for decision makers and other users by identifying and prioritizing emerging trends and market needs for assurance, and developing related assurance methodology guidance and tools as needed.
Published on May 24, 2017

RADAR Advisory Board Meeting Minutes-4-5-17

Meeting Minutes
Published on May 24, 2017

Rugters AICPA Data Analytics Reserach Initiative (RADAR)

Overview Learn more about the Rutgers AICPA Data Analytics Research Initiative and how it strives to further the integration of data analytics into the audit process.
Published on May 14, 2017

Rugters AICPA Data Analytics Reserach Initiative (RADAR) Research Projects

Overview Learn more about the research projects that are currently in motion under the RADAR Initiative.
Published on May 14, 2017

RADAR-Visualization Project Summary

Overview Learn more about RADAR's visualization research project.
Published on May 14, 2017

Multidimensional Audit Data Selection (MADS) Project

Overview Learn more about RADAR's multidimensional audit data selection research project.
Published on May 14, 2017

RADAR Mining Project Summary

Overview Learn more about the process mining research project currently underway under the RADAR initiative.
Published on May 14, 2017

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