Assurance and Advisory Services

    SOC 2 

    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 to understand internal control at a service organization as it relates to security, availability, processing integrity, confidentiality and privacy. These reports are performed using the AICPA Guide:  Reporting on Controls at a Service Organizations Relevant to Security, Availability, Processing Integrity,  Confidentiality, or Privacy  and are intended for use by stakeholders (e.g., customers, regulators, business partners, suppliers, directors) of the service organization that have a thorough understanding of the service organization and its  internal controls. These reports can form an important part of stakeholders:

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

    Similar to  SOC 1sm  engagement there are two types of report : 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 Type 1, report on management’s description of a service organization’s system and the suitability of the design of controls.  These reports may be restricted in use.  



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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. 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

    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 04, 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

    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 August 08, 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

    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 April 01, 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

    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 priva
    Published on January 06, 2014

    Users and User Entities

    Article Many companies function more efficiently and profitably by outsourcing tasks or entire functions to service organizations that have the personnel, expertise, equipment, or technology to accomplish these tasks or functions. Examples of  such services
    Published on January 03, 2014

    BRAAS Team Project Timetable as of December 2013

    News Keep up with the Business Reporting, Assurance and Advisory Services team with this calendar of projects and initiatives.
    Published on December 09, 2013

    Accounting for the Sustainability Cycle

    White Paper Global interest in sustainability continues to evolve at a rapid pace on a very broad scope, including shifts to integrated reporting and assurance on sustainability reports. This proliferation has occurred largely without adequate representation from the accounting profession in the United States. Accordingly, this paper encourages accountants to
    Published on October 23, 2013

    A Whitepaper for Providers and Users of Business Information

    White Paper The AICPA Assurance Services Executive Committee developed this paper is to help educate providers and users of business information on the value and essential qualities of independent, third-party assurance services to increase confidence in reported information. the paper identifies factors that should be considered in choosing a quality assurance provider.
    Published on September 10, 2013

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