Ssae 18 Control Objectives

Will be implemented by the subservice organizations and are necessary to achieve the control objectives.

Ssae 18 control objectives.

The aicpa s control objective definition provided in ssae 18 is the aim or purpose of specified controls at the service organization. Type 2 report on the fairness of the presentation of management s description of the service organization s system and the suitability of the design and operating effectiveness of the controls to achieve the related control objectives included in the description throughout a specified period. Changes for service organizations themselves revision what service organizations need to do differently csocs a complementary subservice organization control csoc is a control that management assumes will be implemented by their subservice organization. The ssae 18 guidance primarily clarifies existing auditing standards.

Well the authoritative source for a soc 1 audit is the american institute of certified public accountants aicpa statement on standards for attestation engagements number 18 ssae 18. What is ssae 18. 1 reporting under section 112 of the federal deposit insurance corporation. It is also intended to reduce instances of duplication within similar standards that cover examinations reviews and agreed upon procedure engagements.

A clearer view of attestation standards for service organizations 1. Moving to ssae 18. Ssae18introducestheconceptof complementary subservice organization controls csocs which represents controls that management of the service organization expects will be implemented by the subservice organizations and are necessary to achieve the control objectives stated in management s description of the system when the carve out method of reporting has been used. 18 requires the consideration of complementary subservice organization controls which are the controls for portions of the service organization s systems that are outsourced to other service organizations.

Under the ssae 18 standard complementary user entity controls are now defined as those controls that are only necessary to achieve control objectives stated in management s description.