Covering what you need to know about your responsibilities when your client engages a service organization, this CPE course will explore how and when to refer to related performance and documentation requirements.
Learning Objectives
Distinguish between type 1 and type 2 SOC® reports, when each type applies, and the required procedures when using each.;Identify the differences between an auditor's specialist and a management's specialist and required procedures when either is used.
Major Topics
Risk assessment;System and organization control (SOC) reports;Using a specialist in an audit
