Product Image

Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide

Publisher: AICPA
Availability: Varies by Format (See Below)
See Below To Add To Cart
View Online Catalog
Divider
Print This Page
Divider
Available Formats:  Online Subscription | Paperback | eBook | See All

AICPA Guides are developed and updated to provide guidance and discussions specific to current industry developments and trends. This guide  Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2SM) provides “how-to” guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.

Updated as of March 1, 2012, the guide includes relevant guidance contained in applicable standards and other technical sources. It explains the relationship between a service organization and its user entities, provides examples of service organizations including those that provide cloud computing services, identifies the criteria in Trust Service Principles and Criteria as the criteria to be used to evaluate the design and operating effectiveness of controls, explains the difference between a type 1 and type 2 SOC 2SM report and provides an overview of the three reporting options for CPAs reporting on controls at a service organization. It describes the matters to be considered and procedures to be performed by the service auditor in planning and performing the engagement to test (1) the fairness of the presentation of management’s description of the service organization’s system; (2) the suitability of the design and operating effectiveness of the controls included in the description; and (3) in a SOC 2 engagement that addresses the privacy principle, whether the service organization complied with the commitments in its statement of privacy practices. It also covers the service auditor’s responsibilities when reporting on a SOC 2 engagement.

This guide update includes a new comprehensive illustrative type 2 SOC 2 report which contains all of the components of a type 2 SOC 2 report.  In addition, it includes expanded information on unique challenges and risks service auditor will encounter in performing SOC 2 or SOC 3SM engagements for cloud computing service organizations.

IMTA Section Members Save an Additional 10%: When you log into this website with your AICPA member user account, the section/credential discount will be automatically applied during checkout. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.
Find out more information on becoming an IMTA Section Member, click here.

Online Subscription > AICPA Online Professional Library. Your subscription includes the corresponding Audit Alert, content updates and unlimited online access for 1 year. AICPA Online Professional Library – your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs.



If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

  • Download and activate Adobe Digital Editions® - a free program for accessing eBooks
  • Return to CPA2Biz.com and go to My Account > My Downloads
  • Click the eBook title to download and open automatically in Adobe Digital Editions

Note: To access your eBook on a smartphone, tablet or other reading device, see our FAQ. This product is refundable within 10 days of your purchase date. For more information about this product or service concerns, please contact the CPA2Biz/AICPA Service Center at service@cpa2biz.com or call 888-777-7077.

Paperback , 2012
Product# AAGSOP12P
*Discounted price reflected in Shopping Cart
Regular:$75.00
AICPA Member:$60.00
Your Price:$75.00
Reporting on Controls at a Service Organization (SOC 2) Guide and Alert Bundle
Online Subscription , 2012
Product# WSOC2
Availability: Online Access 1 Year
For registered users only
Regular:$106.25
AICPA Member:$85.00
Your Price:$106.25
eBook 2012
Product# AAGSOP12E
Availability: eBook Download
Regular:$75.00
AICPA Member:$60.00
Your Price:$75.00
To receive your AICPA member discount, Sign In now, or Register using your AICPA membership number.