System and Organization Controls 1
GPTKB entity
Statements (29)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
audit standard
|
| gptkbp:abbreviation |
gptkb:SOC_1
|
| gptkbp:alsoKnownAs |
gptkb:SOC_1_report
|
| gptkbp:appliesTo |
outsourced service providers
|
| gptkbp:developedBy |
gptkb:American_Institute_of_Certified_Public_Accountants
|
| gptkbp:focusesOn |
internal controls over financial reporting
|
| gptkbp:governingBody |
gptkb:AICPA
|
| https://www.w3.org/2000/01/rdf-schema#label |
System and Organization Controls 1
|
| gptkbp:industry |
financial services
cloud computing services data center services payroll processing |
| gptkbp:platform |
gptkb:Statement_on_Standards_for_Attestation_Engagements_No._18
|
| gptkbp:preparedBy |
independent CPA firm
|
| gptkbp:purpose |
assure user entities about controls relevant to financial reporting
|
| gptkbp:relatedStandard |
gptkb:SOC_2
gptkb:SOC_3 |
| gptkbp:replacedBy |
gptkb:SAS_70
|
| gptkbp:reportRecipient |
management of the service organization
user auditors user entities |
| gptkbp:reportsTo |
Type I
Type II |
| gptkbp:scope |
controls relevant to user entities’ internal control over financial reporting
|
| 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:usedFor |
service organizations
|
| gptkbp:bfsParent |
gptkb:SOC_1
|
| gptkbp:bfsLayer |
5
|