Statements (17)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:audit
|
| gptkbp:basedOn |
gptkb:AICPA_standards
|
| gptkbp:compatibleWith |
general public
|
| gptkbp:contrastsWith |
gptkb:SOC_1_Type_2
|
| gptkbp:describes |
design of controls at a specific point in time
|
| gptkbp:excludes |
operating effectiveness over a period
|
| gptkbp:focusesOn |
internal controls over financial reporting
|
| https://www.w3.org/2000/01/rdf-schema#label |
SOC 1 Type 1
|
| gptkbp:issuedBy |
independent auditor
|
| gptkbp:partOf |
gptkb:SOC_1
|
| gptkbp:purpose |
evaluate suitability of design of controls
|
| gptkbp:reportsTo |
point-in-time report
|
| gptkbp:usedBy |
service organizations
user auditors user entities |
| gptkbp:bfsParent |
gptkb:SOC_1_Type_2
|
| gptkbp:bfsLayer |
8
|