|
gptkbp:instanceOf
|
gptkb: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
|
|
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
|
6
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
SOC 1 compliance
|