Introduction to SOC for Service Organizations Reporting
Gain an understanding of system and organization control reporting guidance and common practice issues that will provide you with the foundational knowledge to effectively perform SOC for service organizations examinations.
Format
Online
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
9.5
Author(s)
Patrick A. Morin
Availability
1 year
- Distinguish between SOC 1®, SOC 2®, and SOC 3® engagements.
- Identify planning considerations in reporting on system and organization controls (SOC) for service organizations.
- Recall how to execute procedures related to reporting on system and organization controls for service organizations.
- Recognize requirements for reporting on system and organization controls for service organizations.
- Comparison of SOC 1, SOC 2 and SOC 3 reports
- Standards and guidance relevant and applicable to SOC for service organizations examinations
- SOC 1 and SOC 2 Planning, executing and reporting considerations
- Evaluating the suitability of criteria
- Responsibilities of management of the service organization
- Evaluating the design of controls
- Identifying subservice organizations
- Understanding the content of the description
- Trust Services Criteria
Get ready to gain an understanding of system and organization control reporting guidance and common practice issues that will provide you with the foundational knowledge to effectively perform SOC for service organizations examinations.
Authored and instructed by Patrick Morin, this CPE course offers guidance on how to provide attestation services related to the effectiveness of controls at a service organization that affects clients' internal control over financial reporting (SOC 1®) and controls at a service organization related to information privacy, security, confidentiality, availability and processing integrity (SOC 2® and SOC 3®).
This course covers Trust Services Criteria, SSAE No. 18, and pertinent guidance in the SOC 1 and SOC 2 guides.
Complete this course to enhance audit quality by recognizing, preventing and addressing common peer review findings in SOC examinations.
- Those involved in the planning, execution and reporting of SOC 1, SOC 2, or SOC 3 engagements.
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