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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Cybersecurity Resource Center

Tools Find information and links to valuable resources for CPAs providing cybersecurity advisory and assurance services.
Published on May 23, 2017

Audit Data Analytics

Article The AICPA’s Assurance Services Executive Committee's (ASEC's) Emerging Assurance Technologies
Published on May 14, 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

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 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

Rugters AICPA Data Analytics Research Initiative (RADAR) Charter

Overview Learn more about the mission and objectives of the RADAR initiative by accessing a copy of the RADAR charter document.
Published on May 14, 2017

Audit Data Analytics Guide

Guide Replaces the current AICPA Analytical Procedures Guide, it discusses audit data analytics and provides examples of how these tools and techniques can be integrated into the audit process at a foundational level.
Published on May 10, 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 04, 2017

SOC for Cybersecurity Information for CPAs

Article Cybersecurity threats are on the rise, challenging organizations of all sizes—whether public or private. B
Published on May 02, 2017

SOC for Cybersecurity

Overview CPAs provide cybersecurity examination services under a variety of generally accepted professional standards and approaches.
Published on May 02, 2017

SOC for Service Organizations

Article SOC for Service Organizations are internal control reports on the services provi
Published on April 26, 2017

Illustrative SOC 2 Opinion and Assertion

Sample Report This illustrative tool is intended as an example of management’s assertion and a service auditor’s report in a SOC 2 Type 2 engagement under the clarified Attestation Standards. It is an interim tool for use by practitioners while the SOC 2 guide is under revision and is subject to change
Published on April 24, 2017

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