SOC 2 Examinations - What Are the Trust Services Criteria and Categories?
The 2017 Trust Services Criteria (TSC), which superseded the 2016 Trust Services Principles and Criteria (TSPC), serves as the control criteria for attestation
How to Decide if a Type 1 or Type 2 SOC Report is Right for Your Organization
In a previous article, we described the differences between SOC 1 reports and SOC 2 reports. Once an organization decides to pursue a SOC 1 or SOC 2 report,
SOC Report Refresher: What Are the Different Types of SOC Reports?
The rise of cloud computing has played a key role with businesses that outsource certain functions to service organizations. Since such organizations are
Will Cloud Service Providers' SOC 2 Reports Satisfy SaaS Companies' Customer Assurance Needs?
Software-as-a-Service (SaaS) companies tend to provide services that require their customers to entrust them with their sensitive data. Therefore, customers
Updated: Do Printers/Printing Companies Require a SOC (System and Organization Control) Report?
The answer to this question is clearly based upon the level of risk that the printing company represents to its clients. To answer this question, one must
Strategies for Service Organizations to Prepare for the New SOC 2 Reporting Requirements
Service Organizations that undergo a SOC 2 examination or are currently preparing to have one performed, should be aware of the recently updated requirements
The AICPA recently updated the SOC 2 reporting standards to align with the COSO 2013 Internal Control Framework. The specific updates pertain to the updated
What Are Complementary Subservice Organization Controls And How Do They Impact SOC Reports?
Service organizations typically outsource functions such as data center hosting or transaction processing, to outside vendors, referred to as subservice
Inclusive or Carve-Out: How Subservice Organizations Are Presented in SOC Reports
Service organizations typically use subservice organizations (i.e. third parties) to perform key controls that are necessary, in combination with the controls
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