Service Organization Control (SOC) Reports Service Organization Control (SOC) Reports
With increased outsourcing to service organizations and use of cloud computing as well as a greater interest in controls other than internal controls over financial reporting, SAS 70 reports have been replaced by three new reporting options:
SOC 1
SOC 1: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control over Financial Reporting
SOC 2
SOC 2: Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy
SOC 3
SOC 3: Trust Services Report for Service Organizations


SOC 2 & 3 RESOURCES
Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2 SM) Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2SM)
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Service Organization Control Reports®: Considerations for User and Service Auditors – Audit Alert Service Organization Control Reports®: Considerations for User and Service Auditors – Audit Alert
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Quick Reference Guide to Service Organization Control Reporting Matters Quick Reference Guide to Service Organization Control Reporting Matters
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UPCOMING CONFERENCES
SOC School: Conducting Successful Engagements

SOC School is designed to educate CPA practitioners who want to learn how to provide best in class services related to the effectiveness of controls at a service organization that impact their clients internal controls over financial reporting (SOC 1sm), and controls at a service organization related to information privacy, security, confidentiality, availability and processing integrity (SOC 2sm and SOC 3sm).

CPA Practitioners who attend the SOC School will gain a deeper understanding of Service Organization Control Guidance, common practice issues, and will leave with the foundational knowledge to effectively perform these engagements.

Colorado Society of CPAs
Denver, CO
July 16-18, 2014


 


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