Download Presentation - Plante Moran
Download Presentation - Plante Moran
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Management Assertion<br />
(additional requirements under new standard)<br />
The SSAE 16 standard requires management of the service organization to provide the<br />
service auditor with a written assertion.<br />
Management "asserts" to a number of clauses, such as the following:<br />
That management's description of the service organization's "system" fairly presents the<br />
service organization's system that was designed and implemented at either a specific date<br />
(SSAE Type 1 report) or implemented throughout a specified time period (SSAE 16 Type 2<br />
report).<br />
The control objectives stated in management's description of the service organization's<br />
system were suitably designed to achieve those control objectives at either a specific date<br />
(SSAE 16 Type 1 report) or designed throughout a specified time period (SSAE 16 Type 2<br />
report) to achieve those control objectives along with having them operate effectively<br />
throughout the specified time period.<br />
The criteria used to effectively making these assertions, which again, are additional<br />
statements and supporting references regarding risk factors relating to controls and control<br />
objectives and (for a SSAE 16 Type 2 report) that the controls were consistently applied.<br />
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