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Service Organization Controls Basics SOC I (SSAE 16) Title Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting (SSAE 16) SOC 2 (AT 101) Report on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy SOC 3 (AT 101) Trust Services Report for Service Organizations Type Of Services Provided Controls relevant to user entities’ internal control over financial reporting Controls relevant to security, availability, processing integrity confidentiality, or privacy Controls relevant to security, availability, processing integrity confidentiality, or privacy Report Format Type I or Type II Type I or Type II Type II only Who Will Use The Report? User Entities, User Entities’ Auditors User Entities, User Entities’ Auditors, Prospective User Entities Anyone Is The Report Available For Public Use? No No Yes 12
SOC 1 Control Objective Examples IT General Controls Information Security Logical Access Environmental Controls Physical Security Data Backup and Recovery System Development and Change Management System Monitoring and Maintenance Processing Controls Claims Receipt Claims Output Master File Maintenance Reconciling Provider Payment Reporting 13
Page 1 and 2: Service Organizations Control (SOC)
Page 3 and 4: Introduction Many companies functio
Page 5 and 6: Service Organizations that need a S
Page 7 and 8: Benefits to User Organization User
Page 9 and 10: Reasons for New Standard Clear con
Page 11: SOC - Types of Engagements Regardle
Page 15 and 16: SAS 70 vs. SSAE 16 Report Date Plan
Page 17 and 18: Preparing for a SOC Review (cont.)
Page 19 and 20: Preparing for a SOC Review (cont.)
Page 21 and 22: Case Study - Risk Assessment Object
Page 23 and 24: During the SOC Review Types of Test
Page 25 and 26: Reporting Types of Opinions Unqual
Page 27 and 28: Management Assertion (additional re
Page 29 and 30: SOC Seals & Logos There are three

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