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Introduction to SOC for Service Organizations Reporting Logo aicpa

  $185.00 - 235.00 |   CPE: 11.0 |   AICPA |   Jul 2018 |   Auditing |   AICPA Store
Who Will Benefit?
  • Those involved in the planning, execution and reporting of SOC 1, SOC 2, or SOC 3 engagements.
Key Topics
  • 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 Principles and Criteria and the new Trust Services Criteria
Learning Objectives
  • Distinguish SOC 1®, SOC 2® and SOC 3® engagements.
  • Identify planning considerations in reporting on system and organization controls 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.

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 by Patrick Morin, this CPE course offers guidance on how to provide attest service 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 updates made to the SOC 1 and SOC 2 guides since their last editions.

Topics covered:
  • Assurance: Technical: Attestation: Service organizations, Foundational