Statements (21)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:audit
|
| gptkbp:focusesOn |
internal controls over financial reporting
|
| gptkbp:fullName |
gptkb:System_and_Organization_Controls_1
|
| https://www.w3.org/2000/01/rdf-schema#label |
SOC-1
|
| gptkbp:issuedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
| gptkbp:purpose |
evaluate effectiveness of internal controls
|
| gptkbp:relatedTo |
gptkb:SOC-3
gptkb:SOC-2 |
| gptkbp:reportsTo |
Type I
Type II |
| gptkbp:requires |
some regulatory bodies
|
| gptkbp:scope |
controls relevant to user entities’ financial statements
|
| gptkbp:standardizedBy |
gptkb:Statement_on_Standards_for_Attestation_Engagements_No._18
|
| gptkbp:usedBy |
service organizations
user auditors user entities |
| gptkbp:usedFor |
third-party risk management
vendor due diligence |
| gptkbp:bfsParent |
gptkb:Curtiss_SOC_Seagull
gptkb:SOC-2 |
| gptkbp:bfsLayer |
8
|