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Audit and Accounting Guides & Audit Risk Alerts AICPA Guide: Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System (SOC for Supply Chain)
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ABSTRACTPrefaceChapter 1 — Introduction and BackgroundChapter 2 — Accepting and Planning a SOC for Supply Chain ExaminationChapter 3 — Performing the SOC for Supply Chain ExaminationChapter 4 — Forming the Opinion and Preparing the Practitioner’s ReportSupplement A — 2020 Description Criteria for a Description of an Entity’s Production, Manufacturing, or Distribution System in a SOC for Supply Chain ReportSupplement B — 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and PrivacyAppendix A — Information for Entity ManagementAppendix B — Comparison of SOC for Supply Chain, SOC 2®, and SOC for Cybersecurity Examinations and Related ReportsAppendix C — Illustrative Management Assertion in a SOC for Supply Chain ExaminationAppendix D — Illustrative Accountant’s Report for a SOC for Supply Chain ExaminationAppendix E — Illustrative SOC for Supply Chain Report (Including Entity Management’s Assertion, Accountant’s Report, and Illustrative Description of the System)Appendix F — DefinitionsAppendix G — Overview of Statements on Quality Control StandardsIndex of Pronouncements and Other Technical GuidanceSubject Index
ABSTRACTPrefaceChapter 1 — Introduction and BackgroundChapter 2 — Accepting and Planning a SOC for Supply Chain ExaminationChapter 3 — Performing the SOC for Supply Chain ExaminationChapter 4 — Forming the Opinion and Preparing the Practitioner’s ReportSupplement A — 2020 Description Criteria for a Description of an Entity’s Production, Manufacturing, or Distribution System in a SOC for Supply Chain ReportSupplement B — 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and PrivacyAppendix A — Information for Entity ManagementAppendix B — Comparison of SOC for Supply Chain, SOC 2®, and SOC for Cybersecurity Examinations and Related ReportsAppendix C — Illustrative Management Assertion in a SOC for Supply Chain ExaminationAppendix D — Illustrative Accountant’s Report for a SOC for Supply Chain ExaminationAppendix E — Illustrative SOC for Supply Chain Report (Including Entity Management’s Assertion, Accountant’s Report, and Illustrative Description of the System)Appendix F — DefinitionsAppendix G — Overview of Statements on Quality Control StandardsIndex of Pronouncements and Other Technical GuidanceSubject Index