Statements (23)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:audit
|
| gptkbp:assesses |
operating effectiveness of controls
|
| gptkbp:coversPeriod |
specified review period
|
| gptkbp:distinctFrom |
gptkb:SOC_1_Type_I
gptkb:SOC_3 gptkb:SOC_2_Type_II |
| gptkbp:focusesOn |
internal controls over financial reporting
|
| https://www.w3.org/2000/01/rdf-schema#label |
SOC 1 Type II
|
| gptkbp:includes |
auditor's opinion
management's description of system results of testing tests of controls |
| gptkbp:issuedBy |
gptkb:Certified_Public_Accountant_(CPA)
|
| gptkbp:relatedTo |
gptkb:System_and_Organization_Controls_(SOC)
financial statement audits |
| gptkbp:reportsTo |
attestation report
|
| gptkbp:requires |
compliance with Sarbanes-Oxley Act (SOX)
|
| gptkbp:standardizedBy |
gptkb:AICPA
|
| gptkbp:usedBy |
service organizations
user auditors user entities |
| gptkbp:bfsParent |
gptkb:Coinbase_Custody
|
| gptkbp:bfsLayer |
6
|