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    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

    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 April 09, 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

    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

    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 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

    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

    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

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