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Reporting Deviations / Control Deficiencies If deviations have been identified, the service auditor’s description of tests and results should identify the extent of testing performed by the service auditor that led to the identification of the deviations, including: # of items tested Number and nature of deviations noted If deviations have been identified, it may be helpful to users of the report for management to disclose, to the extent known Causative factors for the deviation Controls that mitigate the effect of the deviation Corrective actions taken Other qualitative factors that would assist users in understanding the effect of the deviations Information provided by management about controls that mitigate the effect of deviations or corrective actions should not include forward-looking info, such as future plans to implement controls. 24
Reporting Types of Opinions Unqualified Opinion – The controls are designed and operating effectively. They meet the needs of the objectives. Qualified Opinion - When the service auditor has determined that the controls do not meet the objectives (i.e., poorly designed, not operating effectively). Disclaimer • Refusal to provide a written assertion • Refusal by management to provide a representation reaffirming their • assertion • Information provided by the Service Organization 25
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 and 12: SOC - Types of Engagements Regardle
Page 13 and 14: SOC 1 Control Objective Examples IT
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: During the SOC Review Types of Test
Page 27 and 28: Management Assertion (additional re
Page 29 and 30: SOC Seals & Logos There are three

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