Statements (24)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:audit
|
| gptkbp:appliesTo |
outsourced service providers
|
| gptkbp:auditedBy |
independent CPA firm
|
| gptkbp:basedOn |
gptkb:Statement_on_Standards_for_Attestation_Engagements_No._18
|
| gptkbp:distinctFrom |
gptkb:SOC_2
gptkb:SOC_3 |
| gptkbp:focusesOn |
internal controls over financial reporting
|
| 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:relatedStandard |
gptkb:SSAE_18
|
| gptkbp:replacedBy |
gptkb:SAS_70
|
| gptkbp:reportAudience |
management of the service organization
user auditors user entities |
| gptkbp:reportsTo |
Type I
Type II |
| gptkbp:scope |
controls relevant to user entities’ financial statements
|
| gptkbp:standsFor |
gptkb:System_and_Organization_Controls_1
|
| gptkbp:usedBy |
service organizations
user auditors user entities |
| gptkbp:bfsParent |
gptkb:Microsoft_Azure
|
| gptkbp:bfsLayer |
4
|