Jeffrey Cook


    Credit Info
  • NASBA Field of Study

  • Format

    On demand

  • Level


  • CPE Credit


  • Course acronym

  • Prerequisites

  • Course duration

    2.5 Hours

Walkthrough of the Trust Services Criteria

SKU: ATSC_18A_2 Category: Tags: , ,
Get ready to obtain a foundational understanding of the trust services criteria, the control criteria used to assess system, and organization controls for SOC 2®, SOC 3® and SOC for Cybersecurity reporting.
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Topics discussed

Sections within a SOC 2 report
CUEC considerations
Inclusive versus carve-out methods of reporting on controls at subservice organizations
Report opinion types
SOC 3 reporting
Bridge letters

Learning objectives

Recognize the sections within a SOC 2 report and responsibility for each, including complementary subservice organization controls (CSOCs).
Identify key elements when reviewing a SOC 2 report, including complementary user entity controls (CUECs) and report opinion types.
Recall considerations related to exceptions, bridge letters, and SOC 3® reports.

Who will it benefit?

Service auditors with 0−2 years of experience
Service organization management
Users (user entities and user entity auditors)
Security managers involved in vendor management