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Audit and Accounting Guides & Audit Risk Alerts AICPA Guide: SOC for Supply Chain — Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System
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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 ReportAppendix 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 Practitioner'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 — GlossaryAppendix G — Overview of Statements on Quality Management StandardsAppendix H — Schedule of Changes Made to the Text From the Previous Edition
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 ReportAppendix 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 Practitioner'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 — GlossaryAppendix G — Overview of Statements on Quality Management StandardsAppendix H — Schedule of Changes Made to the Text From the Previous Edition