NASBA Field of Study
Overview of SOC services and guidance
Types of SOC for service organizations engagements
Sections of the report, including the service auditor’s opinion and testing and management’s description and assertion
Consideration of subservice organizations, complementary user entity controls, and use of internal audit and specialists
Planning considerations related to engagement acceptance and continuance, scoping, risk assessment, and materiality
Assessment and documentation of design and operating effectiveness of controls
Types of opinions and concluding activities
Other topics of interest, such as SOC 2®+ reports, SOC 3® reports, and blockchain implications
Identify guidance that affects system and organization controls (SOC) for service organizations engagements.
Determine how to avoid common SOC for service organizations pitfalls based on peer review findings.
Assess the needs of a service organization to determine the appropriate SOC for service organizations engagement and suitability of criteria.
Apply your knowledge and skills in planning, executing, and reporting on a SOC for service organizations examination.
Managers, senior managers, and partners responsible for performing and managing their firms’ SOC for service organizations engagements.
Senior staff of firms specializing in SOC for service organizations engagements.