Statements (25)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
compliance standard
|
| gptkbp:appliesTo |
service organizations
|
| gptkbp:basedOn |
gptkb:Statement_on_Standards_for_Attestation_Engagements_(SSAE)_18
|
| gptkbp:definedIn |
gptkb:American_Institute_of_Certified_Public_Accountants_(AICPA)
|
| gptkbp:distinctFrom |
gptkb:SOC_3_compliance
SOC 2 compliance |
| gptkbp:focusesOn |
internal controls over financial reporting
|
| gptkbp:hasType |
Type I
Type II |
| https://www.w3.org/2000/01/rdf-schema#label |
SOC 1 compliance
|
| gptkbp:partOf |
gptkb:SOC_reports
|
| gptkbp:purpose |
assure user entities about controls relevant to financial reporting
|
| gptkbp:relatedTo |
gptkb:System_and_Organization_Controls_(SOC)
data center providers financial processing service providers outsourced payroll providers |
| gptkbp:reportIncludes |
auditor's opinion on controls
management's description of the service organization's system |
| gptkbp:reportIssuedBy |
independent auditor
|
| gptkbp:Type_I_covers |
design of controls at a specific point in time
|
| gptkbp:Type_II_covers |
design and operating effectiveness of controls over a period of time
|
| gptkbp:usedBy |
user auditors
user entities |
| gptkbp:bfsParent |
gptkb:BigQuery
|
| gptkbp:bfsLayer |
5
|